https://www.taxtmi.com/caselaws?id=80772 Marketability is an essential condition of excisability for capping cement, notwithstanding its potential classification under the tariff heading for resin cements. The Revenue must establish through evidence that the product is goods capable of being bought and sold; the available record did not adequately prove marketability. Dutiability and classification therefore required fresh adjudication on that issue. Personal penalty was unsustainable because no suppression of facts was found and no independent basis for penal action remained. The penalty was set aside. en-us Wed, 05 Sep 1990 00:00:00 +0530 Mon, 20 Jun 2011 12:32:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80772 Marketability is an essential condition of excisability for capping cement, notwithstanding its potential classification under the tariff heading for resin cements. The Revenue must establish through evidence that the product is goods capable of being bought and sold; the available record did not adequately prove marketability. Dutiability and classification therefore required fresh adjudication on that issue. Personal penalty was unsustainable because no suppression of facts was found and no independent basis for penal action remained. The penalty was set aside. Case-Laws Central Excise Wed, 05 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80772