https://www.taxtmi.com/caselaws?id=43032 Liability to central excise depends on whether the item is a marketable product known in the market as a separate, distinct and identifiable commodity. An impure, crude intermediate slurry arising in the continuous manufacture of soda ash was not shown to be known as sodium bicarbonate or otherwise marketable, and no contrary evidence established excisability. The product was therefore not liable to excise duty, and no duty demand could be raised in respect of it. en-us Fri, 28 Jun 1991 00:00:00 +0530 Tue, 15 Jun 2010 17:07:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43032 Liability to central excise depends on whether the item is a marketable product known in the market as a separate, distinct and identifiable commodity. An impure, crude intermediate slurry arising in the continuous manufacture of soda ash was not shown to be known as sodium bicarbonate or otherwise marketable, and no contrary evidence established excisability. The product was therefore not liable to excise duty, and no duty demand could be raised in respect of it. Case-Laws Central Excise Fri, 28 Jun 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43032