https://www.taxtmi.com/caselaws?id=119569 The Tribunal ruled on the classification of goods used in manufacturing sheath contraceptives as excisable or non-excisable based on marketability. The goods in question, namely sulphur paste, zinc paste, and composite paste, were found not to be excisable as they were not marketed but solely used for manufacturing within the factory. The Tribunal considered the short shelf life of the goods and the exemption policy for finished goods like contraceptives. Ultimately, the Tribunal allowed the appeal, determining that the goods were not excisable due to their lack of marketability and exclusive use for manufacturing purposes. en-us Wed, 05 Apr 2006 00:00:00 +0530 Wed, 11 Jul 2012 18:12:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119569 The Tribunal ruled on the classification of goods used in manufacturing sheath contraceptives as excisable or non-excisable based on marketability. The goods in question, namely sulphur paste, zinc paste, and composite paste, were found not to be excisable as they were not marketed but solely used for manufacturing within the factory. The Tribunal considered the short shelf life of the goods and the exemption policy for finished goods like contraceptives. Ultimately, the Tribunal allowed the appeal, determining that the goods were not excisable due to their lack of marketability and exclusive use for manufacturing purposes. Case-Laws Central Excise Wed, 05 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119569