https://www.taxtmi.com/caselaws?id=41531 Zinc bars produced by melting zinc ingots and further processing were treated as falling within the relevant excise tariff description of zinc strips under Tariff Item 26(B)(2), so the duty demand was upheld. The Court accepted the earlier Allahabad High Court view relied on by the authorities and rejected the contention that the intermediate product was not finished or marketable. On that basis, the consequential confiscation and penalty action was also sustained. The stated principle is that a product emerging from manufacturing may attract excise duty where it answers the tariff description and is capable of being regarded as a marketable excisable commodity. en-us Thu, 25 Oct 1984 00:00:00 +0530 Fri, 04 Jun 2010 11:40:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41531 Zinc bars produced by melting zinc ingots and further processing were treated as falling within the relevant excise tariff description of zinc strips under Tariff Item 26(B)(2), so the duty demand was upheld. The Court accepted the earlier Allahabad High Court view relied on by the authorities and rejected the contention that the intermediate product was not finished or marketable. On that basis, the consequential confiscation and penalty action was also sustained. The stated principle is that a product emerging from manufacturing may attract excise duty where it answers the tariff description and is capable of being regarded as a marketable excisable commodity. Case-Laws Central Excise Thu, 25 Oct 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41531