https://www.taxtmi.com/caselaws?id=52194 Compounded rubber falling under Heading 40.05 was treated as marketable and therefore excisable during the disputed period because the laboratory reports and oral evidence showed the samples were compounded rubber with no apparent deterioration and sufficient shelf life. The objection that the retest used different samples was rejected on the record, and the claims based on trade secrecy, non-sale, and alleged unsuitability for other manufacturers were unsupported. Transportation of the product between units further indicated that it could be bought and sold in the market, so the duty demand was sustained. For an intermediate product covered by the tariff, excisability depends on marketability, including capability of sale even when captively consumed. en-us Thu, 19 Jun 2003 00:00:00 +0530 Mon, 04 Oct 2010 11:26:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52194 Compounded rubber falling under Heading 40.05 was treated as marketable and therefore excisable during the disputed period because the laboratory reports and oral evidence showed the samples were compounded rubber with no apparent deterioration and sufficient shelf life. The objection that the retest used different samples was rejected on the record, and the claims based on trade secrecy, non-sale, and alleged unsuitability for other manufacturers were unsupported. Transportation of the product between units further indicated that it could be bought and sold in the market, so the duty demand was sustained. For an intermediate product covered by the tariff, excisability depends on marketability, including capability of sale even when captively consumed. Case-Laws Central Excise Thu, 19 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52194