https://www.taxtmi.com/caselaws?id=45219 Marketability of an intermediate product for excise purposes must be proved independently on the evidence and cannot be presumed merely because the product appears in the tariff; the Tribunal had not examined the evidence properly, so the finding on exigibility was set aside and remitted. Classification under Tariff Item 15A(1)(ii) also required fresh consideration because the existing reasoning was insufficient for a final determination, so that issue was likewise remitted. The finding on limitation was left undisturbed. en-us Mon, 02 Aug 1999 00:00:00 +0530 Fri, 09 Jul 2010 12:21:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45219 Marketability of an intermediate product for excise purposes must be proved independently on the evidence and cannot be presumed merely because the product appears in the tariff; the Tribunal had not examined the evidence properly, so the finding on exigibility was set aside and remitted. Classification under Tariff Item 15A(1)(ii) also required fresh consideration because the existing reasoning was insufficient for a final determination, so that issue was likewise remitted. The finding on limitation was left undisturbed. Case-Laws Central Excise Mon, 02 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45219