https://www.taxtmi.com/caselaws?id=445411 Printed forms, registers, books and similar in-house railway materials are discussed as falling under Chapter 49, not Chapter 48, where printing gives the goods their essential character. The text applies the settled principle that marketability is an essential requirement for excisability and that the burden to prove marketability rests on the Revenue. As the materials were made for internal railway use and were not shown to be capable of being bought and sold in the market, the article states that they were not liable to central excise duty and that the duty, penalty and interest demands were set aside. 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 are discussed as falling under Chapter 49, not Chapter 48, where printing gives the goods their essential character. The text applies the settled principle that marketability is an essential requirement for excisability and that the burden to prove marketability rests on the Revenue. As the materials were made for internal railway use and were not shown to be capable of being bought and sold in the market, the article states that they were not liable to central excise duty and that the duty, penalty and interest demands were set aside. Case-Laws Central Excise Thu, 02 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445411