Marketability remains essential for excise: internally used printed stationery was not shown to be saleable, so duty demand failed.

Printed registers, forms, books and similar stationery supplied within a municipal corporation were classified under Heading 4820.10, but excisability still depended on proof of marketability. As the goods were used only within the assessee's own offices and no material showed that they were capable of being bought and sold in the open market, the Revenue failed to discharge the burden of proving marketability. On that basis, the duty demand could not be sustained and the impugned order was set aside in favour of the assessee.

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Issues: Whether the printed registers, forms, books and similar stationery supplied within the Municipal Corporation were marketable and therefore excisable, and whether the duty demand could be sustained.

Analysis: The goods were held to fall under Heading 4820.10 of the Central Excise Tariff Act, 1985, but excisability still depended on marketability. The printed stationery was used only within the assessee's own offices and was not shown to be capable of being bought and sold in the open market. The Revenue failed to produce material establishing marketability, and the burden of proving that test was not discharged.

Conclusion: The goods were not proved to be marketable, the duty demand could not be sustained, and the impugned order was set aside in favour of the assessee.

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