https://www.taxtmi.com/caselaws?id=112517 Fabricated ducting, chutes, supporting structures, platforms and staircases were held not to be liable to central excise duty because marketability was not proved. The Revenue failed to show, with material evidence, that the items were capable of being bought and sold in the market as such. A bare assertion that they were movable or could be assembled elsewhere was insufficient. The proprietor's statement only showed fabrication for a customer and did not establish removal of goods in a marketable condition. On that basis, the Revenue's appeal was rejected. en-us Wed, 21 Apr 2004 00:00:00 +0530 Mon, 30 Apr 2012 14:09:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112517 Fabricated ducting, chutes, supporting structures, platforms and staircases were held not to be liable to central excise duty because marketability was not proved. The Revenue failed to show, with material evidence, that the items were capable of being bought and sold in the market as such. A bare assertion that they were movable or could be assembled elsewhere was insufficient. The proprietor's statement only showed fabrication for a customer and did not establish removal of goods in a marketable condition. On that basis, the Revenue's appeal was rejected. Case-Laws Central Excise Wed, 21 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112517