https://www.taxtmi.com/caselaws?id=172298 An intermediate product emerging in tile manufacture was examined for excisability on the basis of marketability and commercial identity. Excise duty cannot be sustained merely because an article may fall within a tariff chapter; the department must show practical evidence that it is known in the market or capable of sale as goods. The record did not establish separate removal or sale of the flat ceramic pieces, and affidavits from architects and dealers supported the view that they were not recognised as an independent commercial commodity. References to manuals and websites were insufficient to prove marketability. The demand for duty, with consequential interest, was therefore not sustainable. en-us Wed, 25 Jan 2006 00:00:00 +0530 Tue, 18 Aug 2015 17:39:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172298 An intermediate product emerging in tile manufacture was examined for excisability on the basis of marketability and commercial identity. Excise duty cannot be sustained merely because an article may fall within a tariff chapter; the department must show practical evidence that it is known in the market or capable of sale as goods. The record did not establish separate removal or sale of the flat ceramic pieces, and affidavits from architects and dealers supported the view that they were not recognised as an independent commercial commodity. References to manuals and websites were insufficient to prove marketability. The demand for duty, with consequential interest, was therefore not sustainable. Case-Laws Central Excise Wed, 25 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172298