https://www.taxtmi.com/caselaws?id=115338 The Tribunal held that plastisol, an intermediate product for toys, is not excisable goods liable to duty. The burden of proof on marketability rests with the department, and due to plastisol's limited shelf life and specific requirements, the applicant's argument was favored. The Tribunal waived the pre-deposit of duty and penalty, scheduling a further hearing for additional deliberation. This decision reflects a favorable stance towards the applicant's position, allowing for a comprehensive review before a final ruling is made. en-us Thu, 15 Apr 2004 00:00:00 +0530 Sat, 26 May 2012 12:19:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115338 The Tribunal held that plastisol, an intermediate product for toys, is not excisable goods liable to duty. The burden of proof on marketability rests with the department, and due to plastisol's limited shelf life and specific requirements, the applicant's argument was favored. The Tribunal waived the pre-deposit of duty and penalty, scheduling a further hearing for additional deliberation. This decision reflects a favorable stance towards the applicant's position, allowing for a comprehensive review before a final ruling is made. Case-Laws Central Excise Thu, 15 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115338