https://www.taxtmi.com/caselaws?id=342249 The Tribunal ruled that the "Gold Potassium Cyanide Solution" used as an intermediate product for manufacturing Gold Eyed Handle Sewing Needle was not marketable and therefore not subject to duty. The Tribunal criticized the revenue department for not establishing the marketability of the product and emphasized the importance of both the manufacturing process and marketability for dutiability. The appeal was allowed, overturning the duty demand and declaring the impugned order unsustainable after 27 years of legal proceedings. en-us Fri, 21 Apr 2017 00:00:00 +0530 Wed, 03 Jan 2018 17:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342249 The Tribunal ruled that the "Gold Potassium Cyanide Solution" used as an intermediate product for manufacturing Gold Eyed Handle Sewing Needle was not marketable and therefore not subject to duty. The Tribunal criticized the revenue department for not establishing the marketability of the product and emphasized the importance of both the manufacturing process and marketability for dutiability. The appeal was allowed, overturning the duty demand and declaring the impugned order unsustainable after 27 years of legal proceedings. Case-Laws Central Excise Fri, 21 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342249