https://www.taxtmi.com/caselaws?id=98852 Goods manufactured to special specifications for naval use were treated as non-marketable where the record did not show a real market or capability of being bought and sold. Independent identity or separate tariff classification was insufficient by itself; the decisive test remained marketability, and the department had to prove it with evidence. On the material before the authority, the plates and other battery parts were not shown to be marketable in the relevant sense, so the duty demand could not be sustained. For the same reason, the penalty under Section 11AC also could not survive. en-us Thu, 02 Mar 2000 00:00:00 +0530 Tue, 24 Jan 2012 12:42:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98852 Goods manufactured to special specifications for naval use were treated as non-marketable where the record did not show a real market or capability of being bought and sold. Independent identity or separate tariff classification was insufficient by itself; the decisive test remained marketability, and the department had to prove it with evidence. On the material before the authority, the plates and other battery parts were not shown to be marketable in the relevant sense, so the duty demand could not be sustained. For the same reason, the penalty under Section 11AC also could not survive. Case-Laws Central Excise Thu, 02 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98852