https://www.taxtmi.com/caselaws?id=351415 Intermediate goods cleared after job work were not excisable because they consisted only of partially populated enclosures and incomplete systems meant for further processing by the principal manufacturer. Applying the settled test of marketability, the goods had to be capable of sale in the condition in which they emerged, and Revenue failed to show commercial identity or marketability without further processing. The incomplete assemblies therefore did not satisfy the test of excisability at the stage of clearance, and the duty demand was unsustainable. en-us Tue, 21 Nov 2017 00:00:00 +0530 Thu, 11 Jan 2018 16:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351415 Intermediate goods cleared after job work were not excisable because they consisted only of partially populated enclosures and incomplete systems meant for further processing by the principal manufacturer. Applying the settled test of marketability, the goods had to be capable of sale in the condition in which they emerged, and Revenue failed to show commercial identity or marketability without further processing. The incomplete assemblies therefore did not satisfy the test of excisability at the stage of clearance, and the duty demand was unsustainable. Case-Laws Central Excise Tue, 21 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351415