https://www.taxtmi.com/caselaws?id=44636 Acetylene gas emerging during manufacture was held to be excisable only if it satisfied the tariff description and was marketable or capable of being marketed. The SC noted that marketability must be assessed on all relevant evidence, including the assessee's material showing impurities, high explosiveness, danger, and the need for further treatment before sale. Because the Tribunal had relied only on departmental material and had not weighed the full evidentiary record, its finding on marketability could not stand. The matter was remitted for fresh determination of whether the gas was marketable and therefore excisable. en-us Thu, 24 Jul 1997 00:00:00 +0530 Fri, 02 Jul 2010 16:08:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44636 Acetylene gas emerging during manufacture was held to be excisable only if it satisfied the tariff description and was marketable or capable of being marketed. The SC noted that marketability must be assessed on all relevant evidence, including the assessee's material showing impurities, high explosiveness, danger, and the need for further treatment before sale. Because the Tribunal had relied only on departmental material and had not weighed the full evidentiary record, its finding on marketability could not stand. The matter was remitted for fresh determination of whether the gas was marketable and therefore excisable. Case-Laws Central Excise Thu, 24 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44636