https://www.taxtmi.com/caselaws?id=123932 Marketability of pre-fabricated structural components was tested by their commercial identity, not by proof of actual sale or general market availability. Goods falling under Chapter sub-heading 6810 91 00 were held prima facie marketable where they could be identified as a commercial product and had an identifiable buyer, even if tailor-made or location-specific. On that basis, complete waiver of pre-deposit was refused, though partial relief was granted by directing deposit of a reduced amount and waiver of the balance pending appeal. en-us Fri, 16 May 2008 00:00:00 +0530 Sat, 22 Sep 2012 11:41:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123932 Marketability of pre-fabricated structural components was tested by their commercial identity, not by proof of actual sale or general market availability. Goods falling under Chapter sub-heading 6810 91 00 were held prima facie marketable where they could be identified as a commercial product and had an identifiable buyer, even if tailor-made or location-specific. On that basis, complete waiver of pre-deposit was refused, though partial relief was granted by directing deposit of a reduced amount and waiver of the balance pending appeal. Case-Laws Central Excise Fri, 16 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123932