1998 (1) TMI 487 - AT - Central Excise

Summary

The dispute involved the excisability of 'felt' manufactured and cleared by the appellant. The appellant argued that excisability depends on marketability, citing Supreme Court rulings. The respondent contended that the item was correctly classified under 5602.90 based on a previous Tribunal decision. The Tribunal ruled that marketability is essential for excisability, and since the item was not proven to be marketable at the intermediate stage, the appeal was allowed.