https://www.taxtmi.com/caselaws?id=46139 Intermediate yeast mixture produced by propagating purchased yeast with molasses and water was treated as a distinct intermediate product used in manufacturing potable alcohol, not as mere yeast under Heading 21.02. The record supported the finding that the process did not result in a marketable product. Even where a tariff entry exists, excise duty arises only if the Department proves that the goods are marketable or capable of being marketed. The burden of proving marketability rested on the Department, and it was not discharged; the alleged excisable product was therefore not liable to central excise duty. en-us Fri, 15 Mar 2002 00:00:00 +0530 Mon, 09 Jan 2017 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46139 Intermediate yeast mixture produced by propagating purchased yeast with molasses and water was treated as a distinct intermediate product used in manufacturing potable alcohol, not as mere yeast under Heading 21.02. The record supported the finding that the process did not result in a marketable product. Even where a tariff entry exists, excise duty arises only if the Department proves that the goods are marketable or capable of being marketed. The burden of proving marketability rested on the Department, and it was not discharged; the alleged excisable product was therefore not liable to central excise duty. Case-Laws Central Excise Fri, 15 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46139