https://www.taxtmi.com/caselaws?id=41981 Intermediate rubberised cotton fabric sheets arising during manufacture of V. Link Beltings were not excisable goods because excise duty under Section 3 of the Central Excises and Salt Act, 1944 applies only to goods that are produced or manufactured in India and are marketable as distinct commercial commodities. The material showed only an unfinished in-process product with no separate use except as a component in further manufacture, and the department failed to prove a general market or saleable commercial identity. On that basis, the product was held not liable to excise duty, in favour of the assessee. en-us Wed, 01 Jul 1987 00:00:00 +0530 Tue, 08 Jun 2010 13:37:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41981 Intermediate rubberised cotton fabric sheets arising during manufacture of V. Link Beltings were not excisable goods because excise duty under Section 3 of the Central Excises and Salt Act, 1944 applies only to goods that are produced or manufactured in India and are marketable as distinct commercial commodities. The material showed only an unfinished in-process product with no separate use except as a component in further manufacture, and the department failed to prove a general market or saleable commercial identity. On that basis, the product was held not liable to excise duty, in favour of the assessee. Case-Laws Central Excise Wed, 01 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41981