Marketability test for embedded electronic weigh bridges supported interim protection against excise duty recovery.

An electronic weigh bridge embedded in the earth and requiring dismantling for transport was treated as prima facie failing the marketability test, because an item that cannot be brought to market as such may not retain the character of excisable goods. On that basis, the appellant was found to have a strong prima facie case, and interim protection was granted by restraining recovery of the duty during pendency of the appeal.

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Issues: Whether the electronic weigh bridge, being embedded in the earth and requiring dismantling for transport, satisfied the marketability test so as to be treated as excisable goods, and whether interim protection against recovery of duty was warranted pending the appeal.

Analysis: The authorities agreed that the weigh bridge was an electronic weigh system embedded in the earth and had to be dismantled before it could be transported. On that basis, it was held prima facie that the goods may fail the marketability test, since goods that cannot be brought to market as such and must be dismantled cease to retain their character as goods for excise purposes. The appellant was found to have a strong prima facie case.

Outcome: The stay application was allowed and the Revenue was restrained from recovering the duty amount during the pendency of the appeal.

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