https://www.taxtmi.com/caselaws?id=115522 Steel wheel castings were held not classifiable under Tariff Item 25(16)(ii) of the erstwhile CET because they had not emerged as forged articles in a finished, marketable form. The goods remained at a cast stage and required further processing before they could be treated as forged products; marketability therefore was not established. Revenue bore the burden of proving marketability with evidence and failed to discharge it. The earlier TISCO ruling was distinguished because it concerned goods that had already undergone the complete forging process, unlike the present pre-forged goods. The Commissioner's classification was set aside and the assessee succeeded on classification and marketability. en-us Fri, 18 Mar 2005 00:00:00 +0530 Wed, 30 May 2012 16:57:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115522 Steel wheel castings were held not classifiable under Tariff Item 25(16)(ii) of the erstwhile CET because they had not emerged as forged articles in a finished, marketable form. The goods remained at a cast stage and required further processing before they could be treated as forged products; marketability therefore was not established. Revenue bore the burden of proving marketability with evidence and failed to discharge it. The earlier TISCO ruling was distinguished because it concerned goods that had already undergone the complete forging process, unlike the present pre-forged goods. The Commissioner's classification was set aside and the assessee succeeded on classification and marketability. Case-Laws Central Excise Fri, 18 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115522