https://www.taxtmi.com/caselaws?id=125317 Excisability depends on manufacture and marketability, and goods need not be specifically named in the tariff to be regarded as excisable; they may still fall under the nearest appropriate heading. On that basis, rags emerging from imported worn clothing could not be denied exemption merely because they were not expressly described in the tariff, where the process was accepted as manufacture and the goods were treated as marketable. The appellant therefore made out a prima facie case for unconditional stay. en-us Wed, 10 Dec 2008 00:00:00 +0530 Mon, 22 Oct 2012 17:37:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125317 Excisability depends on manufacture and marketability, and goods need not be specifically named in the tariff to be regarded as excisable; they may still fall under the nearest appropriate heading. On that basis, rags emerging from imported worn clothing could not be denied exemption merely because they were not expressly described in the tariff, where the process was accepted as manufacture and the goods were treated as marketable. The appellant therefore made out a prima facie case for unconditional stay. Case-Laws Customs Wed, 10 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125317