https://www.taxtmi.com/caselaws?id=98814 Rubberised cotton cord/fabric was held to lack sufficient shelf life and therefore could not be treated as goods for excise purposes. The evidence showed only very limited usability, rapid curing at room temperature, and loss of binding character within hours, which defeated durable commercial handling. The product was also found not marketable: it was captively consumed in tyre manufacture, no market sale was shown, and the Department failed to prove that it was known as a commodity capable of purchase and sale. On that basis, the intermediate product was not excisable goods under Section 3 and the duty demand could not survive. en-us Tue, 16 Nov 1999 00:00:00 +0530 Tue, 24 Jan 2012 11:18:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98814 Rubberised cotton cord/fabric was held to lack sufficient shelf life and therefore could not be treated as goods for excise purposes. The evidence showed only very limited usability, rapid curing at room temperature, and loss of binding character within hours, which defeated durable commercial handling. The product was also found not marketable: it was captively consumed in tyre manufacture, no market sale was shown, and the Department failed to prove that it was known as a commodity capable of purchase and sale. On that basis, the intermediate product was not excisable goods under Section 3 and the duty demand could not survive. Case-Laws Central Excise Tue, 16 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98814