https://www.taxtmi.com/caselaws?id=97620 Concrete cubes produced solely to test the compressive strength of concrete used in sleeper manufacture were not marketable after testing and therefore were not dutiable under central excise. Their subsequent use within the factory as flower pots did not change their character or establish marketability. Marketability remained essential to excisability. The amendment to the definition of "Collector" under the Central Excise Rules took effect on 14 May 1992; only thereafter could appeals from an Additional Collector's orders lie to the Collector (Appeals). For orders made before that date, the appeal lay to the Tribunal, leaving the Collector (Appeals) without jurisdiction. en-us Mon, 04 Sep 2000 00:00:00 +0530 Tue, 17 Jan 2012 14:51:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97620 Concrete cubes produced solely to test the compressive strength of concrete used in sleeper manufacture were not marketable after testing and therefore were not dutiable under central excise. Their subsequent use within the factory as flower pots did not change their character or establish marketability. Marketability remained essential to excisability. The amendment to the definition of "Collector" under the Central Excise Rules took effect on 14 May 1992; only thereafter could appeals from an Additional Collector's orders lie to the Collector (Appeals). For orders made before that date, the appeal lay to the Tribunal, leaving the Collector (Appeals) without jurisdiction. Case-Laws Central Excise Mon, 04 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97620