https://www.taxtmi.com/caselaws?id=251659 Sulphuric acid generated in a closed, continuous double contact process and present in the circulation tank at an intermediate stage was not separately excisable, because the tank was only an in-process stage and not a final storage point. The acid was repeatedly regenerated and recirculated within the plant, remained unsegregated, and was not shown to be a distinct marketable commodity at that stage. The reasoning that duty could be imposed twice, first on the intermediate stage and again on final emergence, was rejected. The cited marketability precedent on physician's samples was found inapplicable on the facts, and the intermediate sulphuric acid was held not exigible to duty. en-us Thu, 05 Jun 2014 00:00:00 +0530 Mon, 12 Jan 2015 14:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251659 Sulphuric acid generated in a closed, continuous double contact process and present in the circulation tank at an intermediate stage was not separately excisable, because the tank was only an in-process stage and not a final storage point. The acid was repeatedly regenerated and recirculated within the plant, remained unsegregated, and was not shown to be a distinct marketable commodity at that stage. The reasoning that duty could be imposed twice, first on the intermediate stage and again on final emergence, was rejected. The cited marketability precedent on physician's samples was found inapplicable on the facts, and the intermediate sulphuric acid was held not exigible to duty. Case-Laws Central Excise Thu, 05 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251659