https://www.taxtmi.com/caselaws?id=3297 For central excise, duty arises only where a product is both manufactured and marketable as a distinct identifiable commodity; mere inclusion in the tariff is insufficient. The Revenue must prove marketability, and here it produced no evidence that the underframe or covered type container emerged as separate goods capable of being bought or sold in the market. The valuation was also described as unrealistic, and the Railway Ministry's opinion supported the view that the items were not marketable. The impugned wagon parts were therefore not liable to excise duty, and the orders were set aside with the appeals allowed. en-us Tue, 31 Jul 2007 00:00:00 +0530 Wed, 16 Apr 2008 17:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3297 For central excise, duty arises only where a product is both manufactured and marketable as a distinct identifiable commodity; mere inclusion in the tariff is insufficient. The Revenue must prove marketability, and here it produced no evidence that the underframe or covered type container emerged as separate goods capable of being bought or sold in the market. The valuation was also described as unrealistic, and the Railway Ministry's opinion supported the view that the items were not marketable. The impugned wagon parts were therefore not liable to excise duty, and the orders were set aside with the appeals allowed. Case-Laws Central Excise Tue, 31 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3297