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AI Drafter ✕

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Step 1 – Issue Identification & Review

The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required


Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

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        Central Excise

        1998 (1) TMI 487 - AT - Central Excise

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        Marketability as a condition for excisability: intermediate felt was not proved marketable and so escaped central excise duty. Marketability is a condition precedent to excisability under central excise law, so an intermediate product is not liable to duty unless it is shown to be ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            Marketability as a condition for excisability: intermediate felt was not proved marketable and so escaped central excise duty.

                            Marketability is a condition precedent to excisability under central excise law, so an intermediate product is not liable to duty unless it is shown to be sold or capable of being marketed. On the record, no evidence established that the intermediate felt had marketability at the stage in question, and the Supreme Court principle on marketability supported that conclusion. The felt was therefore not proved to be excisable, and the issue was decided in favour of the assessee.


                            Issues: Whether the intermediate felt was marketable and therefore excisable so as to attract central excise duty.

                            Analysis: Marketability is a condition precedent to excisability. An item is not liable to excise duty unless it is shown to be sold or capable of being marketed. The record contained a categorical finding that no evidence had been brought to show that the goods were marketable at the intermediate stage, and the accepted legal position from the Supreme Court supported that conclusion.

                            Conclusion: The felt was not proved to be marketable and was therefore not excisable. The issue was decided in favour of the assessee.

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