https://www.taxtmi.com/caselaws?id=42414 Crude PVC films used captively in the manufacture of leather cloth were held not to attract central excise because marketability is an essential ingredient of "goods". A tariff entry alone does not make an item dutiable unless it is a distinct commodity known in the market or capable of being bought and sold as such. On the facts found, the films were not marketable and there was no evidence that they were sold in the market as crude PVC films. Duty was therefore not leviable. en-us Tue, 31 Jan 1989 00:00:00 +0530 Tue, 28 Oct 2025 14:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42414 Crude PVC films used captively in the manufacture of leather cloth were held not to attract central excise because marketability is an essential ingredient of "goods". A tariff entry alone does not make an item dutiable unless it is a distinct commodity known in the market or capable of being bought and sold as such. On the facts found, the films were not marketable and there was no evidence that they were sold in the market as crude PVC films. Duty was therefore not leviable. Case-Laws Central Excise Tue, 31 Jan 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42414