https://www.taxtmi.com/caselaws?id=379399 The appellate tribunal upheld the impugned order, dismissing the Revenue's appeal as the Armoured Cement Blocks ("Kolos") manufactured by the respondent were deemed not marketable goods under Central Excise duty laws. The judgment emphasized the port-specific nature of the Kolos, their design tailored to unique parameters, and the lack of evidence supporting their marketability beyond the specific project. By analyzing technical specifications and precedents, the tribunal concluded that the Kolos did not meet the criteria for marketability based on the specific requirements of the construction project and relevant case laws. en-us Thu, 21 Feb 2019 00:00:00 +0530 Thu, 02 May 2019 16:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379399 The appellate tribunal upheld the impugned order, dismissing the Revenue's appeal as the Armoured Cement Blocks ("Kolos") manufactured by the respondent were deemed not marketable goods under Central Excise duty laws. The judgment emphasized the port-specific nature of the Kolos, their design tailored to unique parameters, and the lack of evidence supporting their marketability beyond the specific project. By analyzing technical specifications and precedents, the tribunal concluded that the Kolos did not meet the criteria for marketability based on the specific requirements of the construction project and relevant case laws. Case-Laws Central Excise Thu, 21 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379399