https://www.taxtmi.com/caselaws?id=32292 Aluminium castings manufactured as an intermediate product for spring brake chambers supplied to a Defence Ministry vehicle factory were held not marketable on the facts. They were made to the factory's specifications, were unsuitable for private motor vehicle manufacturers, and their sale or disclosure was restricted by secrecy obligations under the supply arrangement. As the Department failed to show that the castings had any real marketability, excise duty was not attracted. The duty demand on the intermediate goods was therefore unsustainable and the confirmation order was set aside. en-us Mon, 25 Aug 2008 00:00:00 +0530 Thu, 05 Feb 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32292 Aluminium castings manufactured as an intermediate product for spring brake chambers supplied to a Defence Ministry vehicle factory were held not marketable on the facts. They were made to the factory's specifications, were unsuitable for private motor vehicle manufacturers, and their sale or disclosure was restricted by secrecy obligations under the supply arrangement. As the Department failed to show that the castings had any real marketability, excise duty was not attracted. The duty demand on the intermediate goods was therefore unsustainable and the confirmation order was set aside. Case-Laws Central Excise Mon, 25 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32292