https://www.taxtmi.com/caselaws?id=42785 Unvulcanised friction cloth used captively to manufacture belts must satisfy marketability before it can be treated as excisable goods. Excise duty applies only where an article is commercially recognised as a distinct product; tariff description alone does not establish dutiability. As the material was an intermediate, transient product, not generally marketed and lacking independent commercial identity, it was not marketable goods. It was therefore not dutiable under the relevant Central Excise tariff entry, and the departmental classification was unsustainable. en-us Wed, 18 Apr 1990 00:00:00 +0530 Mon, 14 Jun 2010 12:41:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42785 Unvulcanised friction cloth used captively to manufacture belts must satisfy marketability before it can be treated as excisable goods. Excise duty applies only where an article is commercially recognised as a distinct product; tariff description alone does not establish dutiability. As the material was an intermediate, transient product, not generally marketed and lacking independent commercial identity, it was not marketable goods. It was therefore not dutiable under the relevant Central Excise tariff entry, and the departmental classification was unsustainable. Case-Laws Central Excise Wed, 18 Apr 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42785