https://www.taxtmi.com/caselaws?id=80391 Forged products after fettling were held not to be assessable as marketable excisable goods under the residuary tariff entry because the department failed to prove marketability at the intermediate stage. The products had only undergone finishing operations such as broaching, grinding, hardening and plating, and had already assumed the shape of hand tools. Marketability remained a condition for levy under section 3 of the Central Excises and Salt Act, 1944, and the burden to establish excisability lay on the department. As that burden was not discharged, central excise duty could not be levied and the confiscation and penalty also failed. en-us Thu, 23 Nov 1989 00:00:00 +0530 Thu, 16 Jun 2011 15:24:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80391 Forged products after fettling were held not to be assessable as marketable excisable goods under the residuary tariff entry because the department failed to prove marketability at the intermediate stage. The products had only undergone finishing operations such as broaching, grinding, hardening and plating, and had already assumed the shape of hand tools. Marketability remained a condition for levy under section 3 of the Central Excises and Salt Act, 1944, and the burden to establish excisability lay on the department. As that burden was not discharged, central excise duty could not be levied and the confiscation and penalty also failed. Case-Laws Central Excise Thu, 23 Nov 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80391