https://www.taxtmi.com/caselaws?id=41265 Excise classification of flocked fabrics turned on whether the manufacturing process created a marketable product at the intermediate coated stage and whether the final goods answered the tariff description of impregnated, coated or laminated fabric. The court held that flocking was an integrated process, the coated stage was not independently marketable, and duty could not be levied on that stage. On that basis, the fabrics fell under Tariff Item 19-I rather than Tariff Item 19-III, and the higher levy based on the later classification could not be sustained. Excess duty recovered on the wrong classification was therefore refundable. en-us Mon, 22 Nov 1982 00:00:00 +0530 Tue, 01 Jun 2010 15:12:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41265 Excise classification of flocked fabrics turned on whether the manufacturing process created a marketable product at the intermediate coated stage and whether the final goods answered the tariff description of impregnated, coated or laminated fabric. The court held that flocking was an integrated process, the coated stage was not independently marketable, and duty could not be levied on that stage. On that basis, the fabrics fell under Tariff Item 19-I rather than Tariff Item 19-III, and the higher levy based on the later classification could not be sustained. Excess duty recovered on the wrong classification was therefore refundable. Case-Laws Central Excise Mon, 22 Nov 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41265