https://www.taxtmi.com/caselaws?id=111322 The Tribunal affirmed that the yarn used by the appellant for fabric manufacturing was marketable, despite being wound on cheeses instead of paper cones. The Tribunal emphasized that the form of packaging did not affect the yarn's marketability, as it still had a shelf life and could be sold without further processing. Legal precedents were cited to support the decision that goods need not be actively marketed to be considered marketable for excise duty purposes. Consequently, the Tribunal rejected the appeal, ruling that excise duty was applicable on the yarn. en-us Wed, 17 Mar 2004 00:00:00 +0530 Mon, 23 Apr 2012 10:33:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111322 The Tribunal affirmed that the yarn used by the appellant for fabric manufacturing was marketable, despite being wound on cheeses instead of paper cones. The Tribunal emphasized that the form of packaging did not affect the yarn's marketability, as it still had a shelf life and could be sold without further processing. Legal precedents were cited to support the decision that goods need not be actively marketed to be considered marketable for excise duty purposes. Consequently, the Tribunal rejected the appeal, ruling that excise duty was applicable on the yarn. Case-Laws Central Excise Wed, 17 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111322