Marketability of tailor-made structural components depends on commercial identity, supporting partial pre-deposit relief.

Marketability of pre-fabricated structural components was tested by their commercial identity, not by proof of actual sale or general market availability. Goods falling under Chapter sub-heading 6810 91 00 were held prima facie marketable where they could be identified as a commercial product and had an identifiable buyer, even if tailor-made or location-specific. On that basis, complete waiver of pre-deposit was refused, though partial relief was granted by directing deposit of a reduced amount and waiver of the balance pending appeal.

---

---

Issues: Whether the appellant made out a prima facie case for complete waiver of pre-deposit in a matter involving the excisability and marketability of pre-fabricated structural components used in construction.

Analysis: The goods in question were accepted as falling under Chapter sub-heading 6810 91 00 of the First Schedule to the Central Excise Tariff Act, 1985, and the dispute turned on marketability under section 2(f) of the Central Excise Act, 1944. The relevant test is not actual sale or general availability in the market, but whether the article has commercial identity and is known to the market as such. Tailor-made or location-specific manufacture does not, by itself, negate marketability where the article is capable of being identified as a commercial product and has an identifiable buyer. On the facts, the goods were found to satisfy the marketability test prima facie.

Conclusion: The appellant was not entitled to complete waiver of pre-deposit, but was granted partial relief by a direction to deposit a reduced sum and obtain waiver of the balance pending disposal of the appeal.

Ratio Decidendi: Marketability depends on commercial identity and not on actual sale, the number of buyers, or whether the goods are in fact marketed.

---