https://www.taxtmi.com/caselaws?id=349397 Slides/slits used as inner frames in cigarette packets were held not to be excisable because marketability was not proved. The Tribunal found no evidence that the items were commercially known, independently bought or sold, or capable of market sale; they were produced only as part of a continuous packing process, were brand-specific, and not interchangeable across manufacturers. Affidavit evidence supporting these facts was accepted, and the cited precedents did not alter the result on the facts established. Accordingly, the slides/slits were treated as non-marketable goods and not liable to duty. en-us Wed, 27 Sep 2017 00:00:00 +0530 Tue, 05 Mar 2019 12:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349397 Slides/slits used as inner frames in cigarette packets were held not to be excisable because marketability was not proved. The Tribunal found no evidence that the items were commercially known, independently bought or sold, or capable of market sale; they were produced only as part of a continuous packing process, were brand-specific, and not interchangeable across manufacturers. Affidavit evidence supporting these facts was accepted, and the cited precedents did not alter the result on the facts established. Accordingly, the slides/slits were treated as non-marketable goods and not liable to duty. Case-Laws Central Excise Wed, 27 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349397