https://www.taxtmi.com/caselaws?id=167318 Marketability is decisive for excisability: Sandogen NH Conc. was treated as an organic surface active agent intended for sale, and the available record supported its commercial marketability, so it was held excisable and dutiable under Item 15AA. A preparation made from that duty-paid concentrated product, Sandogen NH Liquid, was covered by Notification No. 101/66 because the test report and product literature showed it to be an industrial preparation used in textile manufacture and falling within the notification's scope for emulsifiers, wetting-out agents, softeners and similar preparations. The assessee's classification and exemption claim was therefore sustained. en-us Mon, 04 Feb 1985 00:00:00 +0530 Tue, 16 Dec 2014 11:17:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167318 Marketability is decisive for excisability: Sandogen NH Conc. was treated as an organic surface active agent intended for sale, and the available record supported its commercial marketability, so it was held excisable and dutiable under Item 15AA. A preparation made from that duty-paid concentrated product, Sandogen NH Liquid, was covered by Notification No. 101/66 because the test report and product literature showed it to be an industrial preparation used in textile manufacture and falling within the notification's scope for emulsifiers, wetting-out agents, softeners and similar preparations. The assessee's classification and exemption claim was therefore sustained. Case-Laws Central Excise Mon, 04 Feb 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167318