https://www.taxtmi.com/caselaws?id=41083 Excise duty is attracted only when a product emerges as the market-known commodity described in the tariff, not merely when a process is completed. Untrimmed hardboard was treated as excisable only if trimming was necessary to make manufacture complete, but the authorities ignored evidence that untrimmed hardboard was regularly sold as such in trade. Because the refund refusal proceeded on an erroneous view of marketability and failed to consider relevant material, the order was set aside and the matter remitted for fresh consideration with liberty to adduce further evidence. en-us Fri, 18 Jun 1982 00:00:00 +0530 Thu, 20 May 2010 18:26:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41083 Excise duty is attracted only when a product emerges as the market-known commodity described in the tariff, not merely when a process is completed. Untrimmed hardboard was treated as excisable only if trimming was necessary to make manufacture complete, but the authorities ignored evidence that untrimmed hardboard was regularly sold as such in trade. Because the refund refusal proceeded on an erroneous view of marketability and failed to consider relevant material, the order was set aside and the matter remitted for fresh consideration with liberty to adduce further evidence. Case-Laws Central Excise Fri, 18 Jun 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41083