https://www.taxtmi.com/caselaws?id=362939 Intermediate or captive goods are liable to central excise duty only if the Revenue proves that they are marketable and recognised in the market as distinct identifiable commodities. Applying that settled principle, the Tribunal found no evidence that the wagon parts, including under-frame and other components, had independent marketability. Mere inclusion in the tariff schedule was held insufficient to attract duty without proof of marketability. The demand was therefore not sustainable, the order dropping the duty was sustained, and the Revenue's challenge failed. en-us Mon, 14 May 2018 00:00:00 +0530 Fri, 06 Jul 2018 06:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362939 Intermediate or captive goods are liable to central excise duty only if the Revenue proves that they are marketable and recognised in the market as distinct identifiable commodities. Applying that settled principle, the Tribunal found no evidence that the wagon parts, including under-frame and other components, had independent marketability. Mere inclusion in the tariff schedule was held insufficient to attract duty without proof of marketability. The demand was therefore not sustainable, the order dropping the duty was sustained, and the Revenue's challenge failed. Case-Laws Central Excise Mon, 14 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362939