https://www.taxtmi.com/caselaws?id=95549 Soap Stock is excisable only if the Revenue proves marketability, meaning it is capable of being bought and sold in the market; mere inclusion in the tariff is insufficient to establish duty liability. The adjudicating authority had not examined the plea of non-excisability, and the appellate finding on marketability was unsupported by material. The matter was therefore remanded for fresh determination of marketability and excisability, with an opportunity of hearing to the assessee, leaving the substantive duty question open for reconsideration. en-us Wed, 03 Nov 1999 00:00:00 +0530 Tue, 13 Dec 2011 14:17:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95549 Soap Stock is excisable only if the Revenue proves marketability, meaning it is capable of being bought and sold in the market; mere inclusion in the tariff is insufficient to establish duty liability. The adjudicating authority had not examined the plea of non-excisability, and the appellate finding on marketability was unsupported by material. The matter was therefore remanded for fresh determination of marketability and excisability, with an opportunity of hearing to the assessee, leaving the substantive duty question open for reconsideration. Case-Laws Central Excise Wed, 03 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95549