https://www.taxtmi.com/caselaws?id=96117 Marketability determines whether an intermediate textile product is excisable. Processed piled acrylic fabric in running length was not shown to be a distinct commercial commodity known to trade or capable of being sold as such. Having already acquired the essential characteristics of blankets, it could not be treated as excisable merely because it could subsequently be cut into blankets. Classification under Heading 60.01 and the resulting duty demand therefore failed; the goods remained classified as non-dutiable under Heading 63.01. An intermediate product attracts duty only when it is marketable as a distinct commodity possessing the character of goods. en-us Wed, 11 Apr 2001 00:00:00 +0530 Sat, 17 Dec 2011 13:26:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96117 Marketability determines whether an intermediate textile product is excisable. Processed piled acrylic fabric in running length was not shown to be a distinct commercial commodity known to trade or capable of being sold as such. Having already acquired the essential characteristics of blankets, it could not be treated as excisable merely because it could subsequently be cut into blankets. Classification under Heading 60.01 and the resulting duty demand therefore failed; the goods remained classified as non-dutiable under Heading 63.01. An intermediate product attracts duty only when it is marketable as a distinct commodity possessing the character of goods. Case-Laws Central Excise Wed, 11 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96117