https://www.taxtmi.com/caselaws?id=97620 Concrete cubes made only for testing the compressive strength of concrete and later used within the factory were not marketable, so they did not satisfy the essential test for levy of central excise duty under sub-heading 6807.00. Their subsequent in-factory use as flower pots did not alter their non-marketable character. The note also states that for an order of an Additional Collector passed before 14-5-1992, the Collector (Appeals) lacked jurisdiction to entertain the appeal, because appeals against such orders then lay to the Tribunal. 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 made only for testing the compressive strength of concrete and later used within the factory were not marketable, so they did not satisfy the essential test for levy of central excise duty under sub-heading 6807.00. Their subsequent in-factory use as flower pots did not alter their non-marketable character. The note also states that for an order of an Additional Collector passed before 14-5-1992, the Collector (Appeals) lacked jurisdiction to entertain the appeal, because appeals against such orders then lay to the Tribunal. Case-Laws Central Excise Mon, 04 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97620