TMI Blog2014 (1) TMI 51X X X X Extracts X X X X X X X X Extracts X X X X ..... ce to the fact that how the product is commercially known and how it is capable of being marketed - Shelf life of a product would not be a relevant factor to test the marketability of a product unless it is shown that the product has absolutely no shelf life or the shelf life of the product is such that it is not capable of being bought or sold during that shelf life - There is no corroborative ev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s that the slurry yeast manufactured in the intermediate stage has a shelf life of 2 days and, hence, can be marketed. As has been held by the Hon ble Apex Court in the case of South Bihar Sugar Mills v. UOI - 1978 (2) E.L.T. (J 336) (S.C.), it is not necessary to establish the actual sales while determining excisability of a product, as long as the goods are saleable or marketable. 3. The ld. C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... diate stage is actually being marketed or is in a marketable form. The only argument adduced is that it has a shelf life of two days and, therefore, it can be marketed. The marketability of a product has to be established by the department by leading evidence to the fact that how the product is commercially known and how it is capable of being marketed. Shelf life of a product would not be a relev ..... X X X X Extracts X X X X X X X X Extracts X X X X
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