https://www.taxtmi.com/caselaws?id=73700 Plastic shells made as intermediate components for luggage manufacture were analysed under the excise test of marketability. The majority view applied the settled principle that excise duty arises only where manufacture results in goods capable of being brought to market for sale; on the facts, the shells were supplied by the user company, returned for further use, not shown to be bought and sold, and required further manipulation before becoming part of finished luggage, so they were treated as non-marketable and not excisable. A dissenting opinion considered the shells ready-to-use commercial components and therefore excisable even without proof of open-market sale. en-us Thu, 26 May 1988 00:00:00 +0530 Thu, 02 Jun 2011 18:18:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73700 Plastic shells made as intermediate components for luggage manufacture were analysed under the excise test of marketability. The majority view applied the settled principle that excise duty arises only where manufacture results in goods capable of being brought to market for sale; on the facts, the shells were supplied by the user company, returned for further use, not shown to be bought and sold, and required further manipulation before becoming part of finished luggage, so they were treated as non-marketable and not excisable. A dissenting opinion considered the shells ready-to-use commercial components and therefore excisable even without proof of open-market sale. Case-Laws Central Excise Thu, 26 May 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73700