https://www.taxtmi.com/caselaws?id=123212 The Appellate Tribunal CESTAT, KOLKATA, in a case concerning the classification of goods as marketable commodities for duty imposition, held that the Slide Chairs in question were not marketable commodities. As the Department failed to demonstrate the marketability of the goods, the duty and penalty were dispensed until further orders. The Tribunal emphasized the necessity of establishing the marketability of goods for duty imposition and set aside the impugned order, allowing the appeal. en-us Wed, 09 Jan 2008 00:00:00 +0530 Mon, 10 Sep 2012 13:15:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123212 The Appellate Tribunal CESTAT, KOLKATA, in a case concerning the classification of goods as marketable commodities for duty imposition, held that the Slide Chairs in question were not marketable commodities. As the Department failed to demonstrate the marketability of the goods, the duty and penalty were dispensed until further orders. The Tribunal emphasized the necessity of establishing the marketability of goods for duty imposition and set aside the impugned order, allowing the appeal. Case-Laws Central Excise Wed, 09 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123212