https://www.taxtmi.com/highlights?id=63778 Marketability/saleability/dutiability - The marketability for the purpose of levy of excise duty needs to be determined at the relevant time and evidences to that effect need to be adduced. Web- material is only hypothetical and also dynamic. Reliance placed on the web material as late as of 2019, to establish marketability during the period 1996 to 2005 cannot be accepted - AT en-us Tue, 31 May 2022 07:35:52 +0530 Tue, 31 May 2022 07:35:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=63778 Marketability/saleability/dutiability - The marketability for the purpose of levy of excise duty needs to be determined at the relevant time and evidences to that effect need to be adduced. Web- material is only hypothetical and also dynamic. Reliance placed on the web material as late as of 2019, to establish marketability during the period 1996 to 2005 cannot be accepted - AT Highlights Central Excise Tue, 31 May 2022 07:35:52 +0530 https://www.taxtmi.com/highlights?id=63778