https://www.taxtmi.com/caselaws?id=179556 Temporary floating structures fabricated from client-supplied materials for jetty construction were examined under the tariff entry for floating structures, but classification alone was held insufficient without proof of marketability. The governing test applied was whether the article is commercially known in the market as a product bought and sold, and the burden to establish that condition lay on the Revenue. As no material showed that the pontoons were marketable or capable of being sold as goods, they were not liable to excise duty, and the demand of duty, interest and penalty was unsustainable. en-us Wed, 06 May 2015 00:00:00 +0530 Fri, 04 Mar 2016 11:10:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179556 Temporary floating structures fabricated from client-supplied materials for jetty construction were examined under the tariff entry for floating structures, but classification alone was held insufficient without proof of marketability. The governing test applied was whether the article is commercially known in the market as a product bought and sold, and the burden to establish that condition lay on the Revenue. As no material showed that the pontoons were marketable or capable of being sold as goods, they were not liable to excise duty, and the demand of duty, interest and penalty was unsustainable. Case-Laws Central Excise Wed, 06 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179556