https://www.taxtmi.com/caselaws?id=96360 An unpurified gaseous mixture arising from burning or heating sulphur was not established to be sulphur dioxide gas. The text notes that no separate purification process or plant was shown, and no evidence proved that the mixture, as it emerged, was marketable or known in the market as sulphur dioxide gas. Since excise duty requires manufacture of a distinct and marketable commodity, the absence of proof on those points meant the levy could not be sustained. An earlier view treating the intermediate product as dutiable was noted as not governing the matter in light of a later contrary position. en-us Fri, 27 Apr 2001 00:00:00 +0530 Wed, 21 Dec 2011 12:05:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96360 An unpurified gaseous mixture arising from burning or heating sulphur was not established to be sulphur dioxide gas. The text notes that no separate purification process or plant was shown, and no evidence proved that the mixture, as it emerged, was marketable or known in the market as sulphur dioxide gas. Since excise duty requires manufacture of a distinct and marketable commodity, the absence of proof on those points meant the levy could not be sustained. An earlier view treating the intermediate product as dutiable was noted as not governing the matter in light of a later contrary position. Case-Laws Central Excise Fri, 27 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96360