https://www.taxtmi.com/caselaws?id=98353 An intermediate product captively consumed in manufacture is excisable only if the Revenue proves that it is marketable or capable of being marketed as goods. Marketability must be supported by evidence, and mere classification under a tariff heading is insufficient. Where the notice does not specifically allege marketability and the record lacks technical material, testing, expert evidence, or market enquiry, the duty liability fails. On the stated facts, the product's alleged short shelf life and dependence on the manufacturer's own formula did not establish commercial salability, so the demand for duty could not survive and interest or penalty could not be sustained. en-us Wed, 06 Sep 2000 00:00:00 +0530 Fri, 20 Jan 2012 12:36:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98353 An intermediate product captively consumed in manufacture is excisable only if the Revenue proves that it is marketable or capable of being marketed as goods. Marketability must be supported by evidence, and mere classification under a tariff heading is insufficient. Where the notice does not specifically allege marketability and the record lacks technical material, testing, expert evidence, or market enquiry, the duty liability fails. On the stated facts, the product's alleged short shelf life and dependence on the manufacturer's own formula did not establish commercial salability, so the demand for duty could not survive and interest or penalty could not be sustained. Case-Laws Central Excise Wed, 06 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98353