https://www.taxtmi.com/caselaws?id=373998 Printed registers, forms, books and similar stationery supplied within a municipal corporation were classified under Heading 4820.10, but excisability still depended on proof of marketability. As the goods were used only within the assessee's own offices and no material showed that they were capable of being bought and sold in the open market, the Revenue failed to discharge the burden of proving marketability. On that basis, the duty demand could not be sustained and the impugned order was set aside in favour of the assessee. en-us Fri, 18 Jan 2019 00:00:00 +0530 Thu, 24 Jan 2019 16:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373998 Printed registers, forms, books and similar stationery supplied within a municipal corporation were classified under Heading 4820.10, but excisability still depended on proof of marketability. As the goods were used only within the assessee's own offices and no material showed that they were capable of being bought and sold in the open market, the Revenue failed to discharge the burden of proving marketability. On that basis, the duty demand could not be sustained and the impugned order was set aside in favour of the assessee. Case-Laws Central Excise Fri, 18 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373998