https://www.taxtmi.com/caselaws?id=104883 Benzyl Methyl Salicylate was treated as marketable and therefore excisable because the evidence showed a definite chemical composition, drum packing, long-distance transport, and shelf life sufficient for use in another unit. Actual sale was not required; capability of being brought to the market was enough, and departmental material plus market enquiries were accepted as sufficient proof of marketability. The dissent took the view that marketability was not established on the evidence, but the prevailing view applied the test of capability for sale and upheld central excise duty. en-us Fri, 31 May 2002 00:00:00 +0530 Thu, 01 Mar 2012 16:32:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104883 Benzyl Methyl Salicylate was treated as marketable and therefore excisable because the evidence showed a definite chemical composition, drum packing, long-distance transport, and shelf life sufficient for use in another unit. Actual sale was not required; capability of being brought to the market was enough, and departmental material plus market enquiries were accepted as sufficient proof of marketability. The dissent took the view that marketability was not established on the evidence, but the prevailing view applied the test of capability for sale and upheld central excise duty. Case-Laws Central Excise Fri, 31 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104883