https://www.taxtmi.com/caselaws?id=99796 An intermediate hot molten mixture arising during manufacture of boroline cream was examined for excisability as petroleum jelly under sub-heading 2712.10. The text notes that the product emerged in an unfinished, molten condition and was immediately consumed in the continuing manufacturing process. The chemical reports were found insufficient because the cone penetration test was not carried out and the method for determining congealing point was not shown. The governing excise test remained whether the product, as it emerged from the factory, was a distinct and marketable commodity. The burden to prove marketability of the intermediate product rested on the Revenue, and the evidence did not establish that the mixture could be bought and sold in that condition. en-us Fri, 11 Aug 2000 00:00:00 +0530 Mon, 30 Jan 2012 11:47:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99796 An intermediate hot molten mixture arising during manufacture of boroline cream was examined for excisability as petroleum jelly under sub-heading 2712.10. The text notes that the product emerged in an unfinished, molten condition and was immediately consumed in the continuing manufacturing process. The chemical reports were found insufficient because the cone penetration test was not carried out and the method for determining congealing point was not shown. The governing excise test remained whether the product, as it emerged from the factory, was a distinct and marketable commodity. The burden to prove marketability of the intermediate product rested on the Revenue, and the evidence did not establish that the mixture could be bought and sold in that condition. Case-Laws Central Excise Fri, 11 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99796