https://www.taxtmi.com/caselaws?id=83594 Rough rolled flat forms of zinc were treated as marketable because marketability depends on whether goods are capable of being bought and sold in the relevant trade, not on proof of actual sales. The evidence showed the product was understood in the dry-cell battery trade as zinc sheet and could be rolled elsewhere for use as such, while contrary affidavits were insufficient to displace that showing. On that basis, the product also fell within Tariff Item 26B(2), which covered plates, sheets, circles, strips and foils in any form or size, so captively consumed and unfinished goods remained dutiable as zinc sheets. en-us Thu, 15 Sep 1994 00:00:00 +0530 Thu, 14 Jul 2011 14:28:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83594 Rough rolled flat forms of zinc were treated as marketable because marketability depends on whether goods are capable of being bought and sold in the relevant trade, not on proof of actual sales. The evidence showed the product was understood in the dry-cell battery trade as zinc sheet and could be rolled elsewhere for use as such, while contrary affidavits were insufficient to displace that showing. On that basis, the product also fell within Tariff Item 26B(2), which covered plates, sheets, circles, strips and foils in any form or size, so captively consumed and unfinished goods remained dutiable as zinc sheets. Case-Laws Central Excise Thu, 15 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83594