https://www.taxtmi.com/caselaws?id=43677 Processed cotton fabrics and artificial silk fabrics made into herefit, thermoplastic and celluloid sheets were treated as manufactured excisable goods because the process produced a commercially identifiable product with distinct name, character and use, and marketability was sufficient even without proof of actual sale. The sheets also fell within the tariff description for fabrics impregnated or coated with artificial plastic materials, so excise duty was validly levied and collected. On jurisdiction, a civil suit is not barred where a levy is alleged to be wholly without authority of law, but that objection failed once the levy was found lawful. The challenge therefore failed and the levy stood. en-us Tue, 12 Jan 1993 00:00:00 +0530 Sat, 19 Jun 2010 13:34:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43677 Processed cotton fabrics and artificial silk fabrics made into herefit, thermoplastic and celluloid sheets were treated as manufactured excisable goods because the process produced a commercially identifiable product with distinct name, character and use, and marketability was sufficient even without proof of actual sale. The sheets also fell within the tariff description for fabrics impregnated or coated with artificial plastic materials, so excise duty was validly levied and collected. On jurisdiction, a civil suit is not barred where a levy is alleged to be wholly without authority of law, but that objection failed once the levy was found lawful. The challenge therefore failed and the levy stood. Case-Laws Central Excise Tue, 12 Jan 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43677