https://www.taxtmi.com/caselaws?id=345408 The Tribunal set aside the order demanding Central Excise duty and penalties, ruling in favor of the appellant. The Tribunal found that the fabricated structures were specifically designed for the chimney construction and not marketable as standalone products, thus exempting them from duty liability. The decision emphasized the lack of evidence supporting marketability and distinguished the case from previous judgments, ultimately allowing the appeal and relieving the appellant from the duty obligation. en-us Mon, 10 Jul 2017 00:00:00 +0530 Mon, 17 Jul 2017 11:38:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345408 The Tribunal set aside the order demanding Central Excise duty and penalties, ruling in favor of the appellant. The Tribunal found that the fabricated structures were specifically designed for the chimney construction and not marketable as standalone products, thus exempting them from duty liability. The decision emphasized the lack of evidence supporting marketability and distinguished the case from previous judgments, ultimately allowing the appeal and relieving the appellant from the duty obligation. Case-Laws Central Excise Mon, 10 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345408