https://www.taxtmi.com/caselaws?id=90471 Central excise duty applies only if an item satisfies the test of marketability, meaning it must be capable of being bought and sold as such. Steel benches fabricated for captive use in moving moulds were not shown by the department to have ordinary marketability or saleability in the market, and mere internal use did not establish that character. The benches were therefore not marketable goods and were not liable to central excise duty. en-us Mon, 06 Apr 1998 00:00:00 +0530 Fri, 07 Oct 2011 15:45:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90471 Central excise duty applies only if an item satisfies the test of marketability, meaning it must be capable of being bought and sold as such. Steel benches fabricated for captive use in moving moulds were not shown by the department to have ordinary marketability or saleability in the market, and mere internal use did not establish that character. The benches were therefore not marketable goods and were not liable to central excise duty. Case-Laws Central Excise Mon, 06 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90471