https://www.taxtmi.com/caselaws?id=343770 Dummy packs distributed free as advertising material were held non-marketable and therefore not excisable goods liable to Central Excise duty. Because dutiability failed, the competing classification under Chapters 48 and 49 and the related valuation dispute did not survive for determination. The Tribunal nevertheless sustained the direction that Cenvat credit taken on inputs used to make the dummy packs had to continue to be debited in accordance with the factual position noted in the order. The core principle applied was marketability as the test for excisability, with classification and valuation depending on dutiability. en-us Thu, 04 May 2017 00:00:00 +0530 Mon, 01 Jan 2018 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343770 Dummy packs distributed free as advertising material were held non-marketable and therefore not excisable goods liable to Central Excise duty. Because dutiability failed, the competing classification under Chapters 48 and 49 and the related valuation dispute did not survive for determination. The Tribunal nevertheless sustained the direction that Cenvat credit taken on inputs used to make the dummy packs had to continue to be debited in accordance with the factual position noted in the order. The core principle applied was marketability as the test for excisability, with classification and valuation depending on dutiability. Case-Laws Central Excise Thu, 04 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343770