https://www.taxtmi.com/caselaws?id=99115 Marketability is a condition precedent to excisability, and the record must contain clear technical and commercial evidence relating to the very product in issue. As the finding on the culture media used in manufacturing absorbed tetanus toxoid rested on limited material and did not permit a conclusive determination, fresh factual examination was required. The matter was therefore remanded for de novo adjudication on marketability and excisability. en-us Tue, 01 Aug 2000 00:00:00 +0530 Wed, 25 Jan 2012 12:16:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99115 Marketability is a condition precedent to excisability, and the record must contain clear technical and commercial evidence relating to the very product in issue. As the finding on the culture media used in manufacturing absorbed tetanus toxoid rested on limited material and did not permit a conclusive determination, fresh factual examination was required. The matter was therefore remanded for de novo adjudication on marketability and excisability. Case-Laws Central Excise Tue, 01 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99115