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2011 (5) TMI 197 - AT - Central ExciseClassification - Excisability of PVC cure rods - Appellant contention is that their product is not marketable and therefore non-excisable and not classifiable under Heading 3916 - Appellant contends that PVC cure rods are intermediate product emerging in the manufacturing of PVC float which have short shelf-life and cannot be considered marketable - From the report of Department of Chemical Technology, we find that the report does not say anything about shelf life nor marketability or use of the PVC rods - As regards declaration given by Chartered Engineer, it is also silent on shelf life of the product - Therefore, appellant's contention that PVC cure rods have short shelf-life is not supported by any expert opinion - In the absence of any evidence of its short life, its marketability can not be ruled out - Decided against of assessee.
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