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2017 (4) TMI 1219 - CESTAT CHENNAIIntermediate product - Gold Potassium Cyanide Solution - dutiability / marketability - product consumed by the appellant captively for manufacture of Gold Eyed Handle Sewing Needle - Held that: - what is manufactured by the appellant is evidently Gold Potassium Cyanide Solution and not Gold Potassium Cyanide crystalline powder - it has not been established by Revenue as to the marketability of Gold Potassium Cyanide Solution manufactured by the appellant. This impugned product, therefore, fails to satisfy the twin tests namely (i) process constituting manufacturing and (ii) marketability - the product in question is definitely not marketable and therefore cannot be charged to duty - appeal allowed - decided in favor of appellant.
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