https://www.taxtmi.com/caselaws?id=89069 The Tribunal held that 'Pigging Pots' and 'Roll Craddles' are not liable to duty as the Revenue failed to prove their marketability. Despite being shaped and used by the respondents, the lack of evidence of actual marketing prevented classification as excisable goods. The decision underscores the importance of proving marketability for excisability, placing the burden on the Revenue. The judgment emphasizes the need for concrete evidence in determining excisability, following established legal principles. Consequently, the appeals by the Revenue were dismissed, and the products were deemed not subject to duty. en-us Tue, 26 May 1998 00:00:00 +0530 Fri, 23 Sep 2011 11:58:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89069 The Tribunal held that 'Pigging Pots' and 'Roll Craddles' are not liable to duty as the Revenue failed to prove their marketability. Despite being shaped and used by the respondents, the lack of evidence of actual marketing prevented classification as excisable goods. The decision underscores the importance of proving marketability for excisability, placing the burden on the Revenue. The judgment emphasizes the need for concrete evidence in determining excisability, following established legal principles. Consequently, the appeals by the Revenue were dismissed, and the products were deemed not subject to duty. Case-Laws Central Excise Tue, 26 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89069