Per V.K. Agrawal :

The issue involved in this appeal preferred by Revenue is whether the product 'D-2 Aminobutanol Tartrate' arising during the course of manufacture of 'Ethamkutol Hydrochloride' is an excisable goods leviable to duty.

2. The Collector, Central Excise, Baroda, in the impugned order dated 18.9.91, decided that the impugned product is not an excisable goods being unstable non-marketable, not known in the commercial world; that the department had not discharged the burden regarding the marketability of the product. He relied upon the judgments in the case of Bhor Industries Ltd. Vs. CCE, 1989 (40) ELT 280 (SC) and CCE Vs. Ambalal Sarabhai Enterprises, 1989 (43) ELT 214 (SC). However, Collector did not accept the contention of the assessee that their manufacturing operations were within the knowledge of the Department and that the assessee had suppressed the facts regarding independent existence of the impugned product.

3. Shri Sumit K. Das, learned D.R., submitted that as per the test report of the Chemical Examiner, the product is in the form of light green coloured powder; it is an organic chemical, D-2 Aminobutanol Tartrate is known to be a separate chemically de