https://www.taxtmi.com/caselaws?id=445411 Printed forms, registers, books and similar in-house railway materials fall under Chapter 49 as products of the printing industry where printing gives them their essential character, rather than under Chapter 48. Central excise liability also requires marketability: the goods must be capable of being bought and sold, and the burden of proving this rests on the Revenue. Materials carrying railway-specific particulars and produced solely for internal use are not dutiable where marketability is not established. Consequently, duty demands, penalties and interest do not survive. en-us Thu, 02 Nov 2023 00:00:00 +0530 Tue, 07 Nov 2023 15:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445411 Printed forms, registers, books and similar in-house railway materials fall under Chapter 49 as products of the printing industry where printing gives them their essential character, rather than under Chapter 48. Central excise liability also requires marketability: the goods must be capable of being bought and sold, and the burden of proving this rests on the Revenue. Materials carrying railway-specific particulars and produced solely for internal use are not dutiable where marketability is not established. Consequently, duty demands, penalties and interest do not survive. Case-Laws Central Excise Thu, 02 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445411