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    <title>2001 (7) TMI 639 - CEGAT, NEW DELHI</title>
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    <description>An electronic weigh bridge embedded in the earth and requiring dismantling for transport was treated as prima facie failing the marketability test, because an item that cannot be brought to market as such may not retain the character of excisable goods. On that basis, the appellant was found to have a strong prima facie case, and interim protection was granted by restraining recovery of the duty during pendency of the appeal.</description>
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      <description>An electronic weigh bridge embedded in the earth and requiring dismantling for transport was treated as prima facie failing the marketability test, because an item that cannot be brought to market as such may not retain the character of excisable goods. On that basis, the appellant was found to have a strong prima facie case, and interim protection was granted by restraining recovery of the duty during pendency of the appeal.</description>
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