https://www.taxtmi.com/caselaws?id=86594 Chemically sensitised nickel screens with a transferred design were held not to be marketable goods for central excise purposes. The plain nickel screen underwent only a sensitisation process by which a design was transferred from a film onto the coated surface; no rubberising or engraving was involved. On the facts, the designed screen was specific to the particular design and was not shown to be known or sold in the market as a separate commercial commodity. Since marketability is an essential ingredient of excisability, the absence of a marketable product negatived the duty levy and the adverse finding was set aside. en-us Wed, 19 Feb 1997 00:00:00 +0530 Thu, 25 Aug 2011 18:05:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86594 Chemically sensitised nickel screens with a transferred design were held not to be marketable goods for central excise purposes. The plain nickel screen underwent only a sensitisation process by which a design was transferred from a film onto the coated surface; no rubberising or engraving was involved. On the facts, the designed screen was specific to the particular design and was not shown to be known or sold in the market as a separate commercial commodity. Since marketability is an essential ingredient of excisability, the absence of a marketable product negatived the duty levy and the adverse finding was set aside. Case-Laws Central Excise Wed, 19 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86594