https://www.taxtmi.com/caselaws?id=92092 Broken poles were held not liable to central excise duty under Chapter 68 because marketability as PPC poles was not established on the record. The Tribunal rejected the Revenue's contention that the broken poles constituted marketable goods and therefore could attract duty. Applying the principle that excise liability depends on the goods being marketable as such, it found no basis to sustain the levy and the Revenue's appeal failed. en-us Wed, 31 Mar 1999 00:00:00 +0530 Mon, 24 Oct 2011 15:31:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92092 Broken poles were held not liable to central excise duty under Chapter 68 because marketability as PPC poles was not established on the record. The Tribunal rejected the Revenue's contention that the broken poles constituted marketable goods and therefore could attract duty. Applying the principle that excise liability depends on the goods being marketable as such, it found no basis to sustain the levy and the Revenue's appeal failed. Case-Laws Central Excise Wed, 31 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92092