https://www.taxtmi.com/caselaws?id=166204 Glass lumps emerging during manufacture of glass wool and glass staple tissue were treated as excisable goods because "glass" was understood in its trade sense, the product emerged from a distinct manufacturing process, and limited or captive marketability did not prevent duty liability. The intermediate product could still be goods if it was marketable within the relevant trade, even if not ordinarily sold. The duty demand was, however, time-barred for the period before the first effective departmental notice, so the levy had to be curtailed and recomputed for the remaining period. en-us Mon, 22 Aug 1983 00:00:00 +0530 Thu, 28 Aug 2014 16:53:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166204 Glass lumps emerging during manufacture of glass wool and glass staple tissue were treated as excisable goods because "glass" was understood in its trade sense, the product emerged from a distinct manufacturing process, and limited or captive marketability did not prevent duty liability. The intermediate product could still be goods if it was marketable within the relevant trade, even if not ordinarily sold. The duty demand was, however, time-barred for the period before the first effective departmental notice, so the levy had to be curtailed and recomputed for the remaining period. Case-Laws Central Excise Mon, 22 Aug 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166204