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2017 (5) TMI 1329 - AT - Central ExciseIntermediary product - impregnated special woven fabric - chargeability of duty/marketability - Held that: - goods have emerged during the continuous process of manufacture of tubular bags and have got a self-life of only a few minutes. It is established that this intermediate product cannot be marketed and therefore it cannot be called as excisable goods - the goods are not marketable and therefore are not excisable and no duty of Central Excise leviable on the subject goods - appeal allowed - decided in favor of assessee.
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