Marketability of cane juice clarifier rejected as product was sold as manufactured excisable goods, sustaining duty demand.

A cane juice clarifier marketed in different sizes and designs was treated as a manufactured, marketable product rather than an item permanently embedded to earth. The claim that it was outside the ambit of excisable goods was rejected because the product literature showed commercial sale as a movable article, and the relied-on authority was distinguished as concerning goods permanently fixed to earth and not marketable as such. Excise duty was therefore upheld against the assessee.

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Issues: Whether the cane juice clarifier supplied by the appellant was embedded to earth and not marketable as such so as to escape excise duty.

Analysis: The product literature showed that the appellant was marketing the cane juice clarifier as a manufactured product in different sizes and designs. On that basis, the claim that the clarifier was permanently embedded to earth and outside the ambit of excisable goods was not accepted. The decision relied upon by the appellant was held inapplicable because it concerned goods permanently embedded to earth and not marketable as such.

Conclusion: The cane juice clarifier was treated as marketable excisable goods and the duty demand was upheld against the assessee.

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