https://www.taxtmi.com/caselaws?id=85848 Flares made from duty-paid glass tubes were found not to be excisable because the department did not prove that they were marketable or capable of being marketed as a commercially identifiable commodity. The record showed no sale, clearance, or commercial recognition of the product as flares, and mere reliance on the fact that similar items were manufactured by others was insufficient. As marketability is a condition for central excise duty, the proposed classification under Tariff Item 23A(4) was rejected and the demand was set aside. en-us Thu, 10 Oct 1996 00:00:00 +0530 Mon, 08 Aug 2011 14:01:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85848 Flares made from duty-paid glass tubes were found not to be excisable because the department did not prove that they were marketable or capable of being marketed as a commercially identifiable commodity. The record showed no sale, clearance, or commercial recognition of the product as flares, and mere reliance on the fact that similar items were manufactured by others was insufficient. As marketability is a condition for central excise duty, the proposed classification under Tariff Item 23A(4) was rejected and the demand was set aside. Case-Laws Central Excise Thu, 10 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85848