<h1>Tribunal: Excise Duty Requires Proof of Marketability; Moving Goods Isn't Enough for Taxation Claim. Evidence Needed.</h1> The tribunal ruled that excise duty cannot be levied on goods unless their marketability is proven. Simply moving intermediate goods between premises does not establish their marketability. The department must provide substantial evidence to demonstrate that the goods are marketable and thus subject to excise duty. If the department fails to prove marketability, excise duty is not applicable.