https://www.taxtmi.com/caselaws?id=260449 Printed railway forms with limited blank spaces were treated as products of the printing industry under Chapter 49 rather than as stationery or other goods under Chapter 48, because printing gave the articles their identity and utility. The commentary also notes that marketability is a necessary condition for central excise duty; where the printed forms were made for internal railway use and no adequate evidence of marketability was shown, they failed the test of excisability. The resulting effect described is that duty demands and penalties would not survive on these facts. en-us Wed, 06 May 2015 00:00:00 +0530 Wed, 10 Feb 2016 16:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260449 Printed railway forms with limited blank spaces were treated as products of the printing industry under Chapter 49 rather than as stationery or other goods under Chapter 48, because printing gave the articles their identity and utility. The commentary also notes that marketability is a necessary condition for central excise duty; where the printed forms were made for internal railway use and no adequate evidence of marketability was shown, they failed the test of excisability. The resulting effect described is that duty demands and penalties would not survive on these facts. Case-Laws Central Excise Wed, 06 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260449