Marketability of printed aluminium foil upheld where prior sales showed the goods were capable of being bought and sold.

Printed paper backed aluminium foil bearing the manufacturer's logo was treated as marketable because the record showed prior purchases of similar printed foil from another supplier, indicating capability of being bought and sold. The fact that the appellants used the goods during the relevant period did not defeat marketability, since an actual user may also be a purchaser. As manufacture was not disputed, the goods were liable to Central Excise duty, and the refund claim could not be sustained.

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Issues: Whether printed paper backed aluminium foil bearing the manufacturer's logo was marketable and, if so, whether it attracted Central Excise duty so as to justify rejection of the refund claim.

Analysis: The product bore the manufacturer's logo and the record showed prior purchases of similar printed foil from another supplier, demonstrating that such goods were capable of being bought and sold. The fact that the appellants themselves used the goods during the disputed period did not negate marketability, since an actual user can also be a purchaser. As the appellants did not dispute manufacture, the goods were liable to duty and the refund claim could not be sustained.

Conclusion: The goods satisfied the test of marketability and were dutiable; the refund claim was rightly rejected.

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