https://www.taxtmi.com/caselaws?id=47327 Excise duty on intermediate chemicals arises only if the goods are shown to be marketable and known in the market as distinct commercial commodities; mere emergence during manufacture or inclusion in the tariff is insufficient. The Revenue bears the burden of proving marketability. On the facts, the evidence relied on, including a test report and an inference of stability, did not establish commercial identity or capability of being bought and sold. Internal consumption and conjecture about hypothetical sale could not prove marketability, and the letter relied on by the Tribunal stated that the intermediates were not marketable in India or abroad. The intermediates were therefore not liable to excise duty. en-us Tue, 26 Apr 2005 00:00:00 +0530 Wed, 22 Oct 2014 12:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47327 Excise duty on intermediate chemicals arises only if the goods are shown to be marketable and known in the market as distinct commercial commodities; mere emergence during manufacture or inclusion in the tariff is insufficient. The Revenue bears the burden of proving marketability. On the facts, the evidence relied on, including a test report and an inference of stability, did not establish commercial identity or capability of being bought and sold. Internal consumption and conjecture about hypothetical sale could not prove marketability, and the letter relied on by the Tribunal stated that the intermediates were not marketable in India or abroad. The intermediates were therefore not liable to excise duty. Case-Laws Central Excise Tue, 26 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47327