https://www.taxtmi.com/caselaws?id=78858 The Tribunal upheld the decision of the Appellate Authority, ruling that goods sold by a 100% Export Oriented Unit in the domestic area were not excisable and therefore not liable to Central Excise duty. The Tribunal emphasized that goods must meet the criteria of manufacture and marketability to be considered excisable under Section 3 of the Central Excise Act, 1944. If goods do not correspond to any entries in the Central Excise Tariff Act, they cannot be deemed excisable, and there is no basis for levy under the law. en-us Wed, 06 Jan 2010 00:00:00 +0530 Tue, 21 Dec 2010 19:41:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78858 The Tribunal upheld the decision of the Appellate Authority, ruling that goods sold by a 100% Export Oriented Unit in the domestic area were not excisable and therefore not liable to Central Excise duty. The Tribunal emphasized that goods must meet the criteria of manufacture and marketability to be considered excisable under Section 3 of the Central Excise Act, 1944. If goods do not correspond to any entries in the Central Excise Tariff Act, they cannot be deemed excisable, and there is no basis for levy under the law. Case-Laws Central Excise Wed, 06 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78858