https://www.taxtmi.com/caselaws?id=204747 PVC cure rods were treated as excisable and classifiable under Chapter 39 because the assessee did not prove that they lacked marketability. The Tribunal noted that the chemical technology report only described changes in density and size on exposure to boiling water, without establishing that the product was unsaleable or unusable, and the chartered engineer's declaration did not support non-marketable character. In the absence of evidence ruling out marketability, and because the product was known in the plastic industry and used in manufacture of PVC floats, the finding of excisability was upheld and the challenge to the order-in-appeal failed. en-us Thu, 19 May 2011 00:00:00 +0530 Wed, 29 Aug 2012 17:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204747 PVC cure rods were treated as excisable and classifiable under Chapter 39 because the assessee did not prove that they lacked marketability. The Tribunal noted that the chemical technology report only described changes in density and size on exposure to boiling water, without establishing that the product was unsaleable or unusable, and the chartered engineer's declaration did not support non-marketable character. In the absence of evidence ruling out marketability, and because the product was known in the plastic industry and used in manufacture of PVC floats, the finding of excisability was upheld and the challenge to the order-in-appeal failed. Case-Laws Central Excise Thu, 19 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204747