https://www.taxtmi.com/caselaws?id=51316 Methane gas arising during manufacture of denatured ethyl alcohol was held not excisable because marketability is an essential ingredient of excisable goods. The text states that mere inclusion in the tariff does not make a commodity dutiable unless it is known to the market as goods, and the revenue produced no evidence to displace the finding that the gas was not marketable. On that basis, the demand failed and the revenue appeal was rejected. en-us Fri, 15 Mar 2002 00:00:00 +0530 Fri, 24 Sep 2010 10:33:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51316 Methane gas arising during manufacture of denatured ethyl alcohol was held not excisable because marketability is an essential ingredient of excisable goods. The text states that mere inclusion in the tariff does not make a commodity dutiable unless it is known to the market as goods, and the revenue produced no evidence to displace the finding that the gas was not marketable. On that basis, the demand failed and the revenue appeal was rejected. Case-Laws Central Excise Fri, 15 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51316