https://www.taxtmi.com/caselaws?id=122489 Fabricated items made at site for erection of electricity lines were not liable to central excise duty because they were not intended for sale and were not shown to be marketable commodities known in trade. As excisability depends on manufacture, marketability and the character of goods, the items did not satisfy those requirements and were not dutiable. The amount deposited under protest was therefore refundable to the appellant. en-us Thu, 08 Jun 2006 00:00:00 +0530 Tue, 14 Aug 2012 10:49:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122489 Fabricated items made at site for erection of electricity lines were not liable to central excise duty because they were not intended for sale and were not shown to be marketable commodities known in trade. As excisability depends on manufacture, marketability and the character of goods, the items did not satisfy those requirements and were not dutiable. The amount deposited under protest was therefore refundable to the appellant. Case-Laws Central Excise Thu, 08 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122489