https://www.taxtmi.com/caselaws?id=97971 Intermediate products used in captive consumption are dutiable under the Central Excise Act only if they are shown to be marketable as distinct commodities capable of being bought and sold. The decisive test is marketability, not mere classification under the tariff. The burden lies on the Revenue to prove that the goods are known in the market and capable of sale. On the facts discussed, no market enquiry, testing material, specifications, or expert evidence established that the rubberised cotton fabrics were marketable. The duty demand was therefore not sustainable, and the challenge to its setting aside failed. en-us Wed, 25 Jul 2001 00:00:00 +0530 Wed, 18 Jan 2012 17:01:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97971 Intermediate products used in captive consumption are dutiable under the Central Excise Act only if they are shown to be marketable as distinct commodities capable of being bought and sold. The decisive test is marketability, not mere classification under the tariff. The burden lies on the Revenue to prove that the goods are known in the market and capable of sale. On the facts discussed, no market enquiry, testing material, specifications, or expert evidence established that the rubberised cotton fabrics were marketable. The duty demand was therefore not sustainable, and the challenge to its setting aside failed. Case-Laws Central Excise Wed, 25 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97971