Marketability of concrete breakwater blocks upheld as excisable goods for central excise duty purposes.

Cement concrete armoured units and slabs manufactured for breakwater construction were treated as excisable goods because they were produced through a manufacturing process using cement and steel and were capable of movement from the casting site to the place of use by cranes and barges. On those facts, the goods satisfied the requirements of manufacture and marketability for levy of central excise duty, so the duty demand was held sustainable and the appeal failed.

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Issues: Whether the cement concrete armoured units / slabs manufactured for construction of break waters were excisable goods liable to Central Excise Duty.

Analysis: The goods were produced through a manufacturing process using materials such as cement and steel. Though large and intended for use in break water construction, they were moved from the place of casting to the place of use by cranes and barges, showing that they were movable. On these facts, the goods satisfied the requirements of manufacture and marketability for levy of central excise duty.

Conclusion: The concrete blocks were excisable goods and the demand of Central Excise Duty was sustainable. The appeal was decided against the assessee and in favour of the Revenue.

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