https://www.taxtmi.com/caselaws?id=41455 Intermediate friction cloth or rubberised cloth produced in a continuous manufacturing process was not marketable, was not bought or sold as a distinct commodity, and was not known to trade as a separate article. On that basis, it did not answer the statutory concept of "goods" and was not exigible to central excise duty under the charging scheme. The 1982 explanations to Rules 9 and 49 of the Central Excise Rules could not create liability where the intermediate product was not itself an excisable article within the charging provisions. The excise notices demanding licence and duty were therefore without jurisdiction and were quashed. en-us Thu, 22 Dec 1983 00:00:00 +0530 Thu, 03 Jun 2010 13:52:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41455 Intermediate friction cloth or rubberised cloth produced in a continuous manufacturing process was not marketable, was not bought or sold as a distinct commodity, and was not known to trade as a separate article. On that basis, it did not answer the statutory concept of "goods" and was not exigible to central excise duty under the charging scheme. The 1982 explanations to Rules 9 and 49 of the Central Excise Rules could not create liability where the intermediate product was not itself an excisable article within the charging provisions. The excise notices demanding licence and duty were therefore without jurisdiction and were quashed. Case-Laws Central Excise Thu, 22 Dec 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41455