Marketability test for cigarette packet inner frames failed where no independent sale or commercial identity was proved.

Slides/slits used as inner frames in cigarette packets were held not to be excisable because marketability was not proved. The Tribunal found no evidence that the items were commercially known, independently bought or sold, or capable of market sale; they were produced only as part of a continuous packing process, were brand-specific, and not interchangeable across manufacturers. Affidavit evidence supporting these facts was accepted, and the cited precedents did not alter the result on the facts established. Accordingly, the slides/slits were treated as non-marketable goods and not liable to duty.

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Issues: Whether slides/slits (inner frames) used in cigarette packets are marketable and therefore excisable goods.

Analysis: The Tribunal held that excisability depends on both manufacture and marketability. It found that the Revenue led no evidence to show that the slides/slits were commercially known, independently marketable, or capable of being bought and sold in the market. The articles were made in a continuous packing process, were brand-specific, not interchangeable across manufacturers or brands, and were not separately produced or purchased from outside. The Tribunal also accepted the affidavit evidence supporting these factual assertions and held that the cited precedents on cigarette packet parts did not compel a different result on the facts proved in this case.

Conclusion: Slides/slits (inner frames) are not marketable goods and are not excisable or dutiable.

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