https://www.taxtmi.com/caselaws?id=46735 Nitrogen gas released into the atmosphere from gas holders during manufacture was held not liable to central excise duty because marketability is an essential condition of excisability. Goods must be capable of being bought or sold in the market; a crude, unstable, or impurity-laden product requiring further processing does not satisfy that test merely because it falls within the tariff. On the stated facts, the nitrogen gas was not shown to be saleable as such, and the revenue did not prove that purification was unnecessary or only incidental to packing. The burden of establishing marketability was therefore not discharged, so no excise duty was leviable. en-us Mon, 15 Sep 2003 00:00:00 +0530 Fri, 23 Jul 2010 15:38:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46735 Nitrogen gas released into the atmosphere from gas holders during manufacture was held not liable to central excise duty because marketability is an essential condition of excisability. Goods must be capable of being bought or sold in the market; a crude, unstable, or impurity-laden product requiring further processing does not satisfy that test merely because it falls within the tariff. On the stated facts, the nitrogen gas was not shown to be saleable as such, and the revenue did not prove that purification was unnecessary or only incidental to packing. The burden of establishing marketability was therefore not discharged, so no excise duty was leviable. Case-Laws Central Excise Mon, 15 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46735