https://www.taxtmi.com/caselaws?id=179556 Temporary floating structures fabricated from client-supplied materials for jetty construction were dismantled upon completion and were not shown to be commercially known as goods bought and sold. Classification under the tariff entry for floating structures did not itself establish excisability; marketability required proof of commercial recognition and saleability, with the burden resting on the Revenue. In the absence of evidence that the structures could be marketed as pontoon-like goods, they were not liable to excise duty. Consequently, the duty demand, interest and penalty were 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 dismantled upon completion and were not shown to be commercially known as goods bought and sold. Classification under the tariff entry for floating structures did not itself establish excisability; marketability required proof of commercial recognition and saleability, with the burden resting on the Revenue. In the absence of evidence that the structures could be marketed as pontoon-like goods, they were not liable to excise duty. Consequently, the duty demand, interest and penalty were unsustainable. Case-Laws Central Excise Wed, 06 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179556