https://www.taxtmi.com/caselaws?id=42830 Aluminium alloy strips manufactured in the course of producing bimetal bearings were not dutiable under Tariff Item 27(b) because excise duty requires marketable goods, and marketability was not established. The refund claim succeeded because duty had been recovered under a protested classification list and an erroneous levy; once the levy was set aside, refund followed. The plea of unjust enrichment also failed because there was no affidavit or material showing that the duty burden had been passed on to consumers. en-us Fri, 14 Sep 1990 00:00:00 +0530 Mon, 14 Jun 2010 15:39:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42830 Aluminium alloy strips manufactured in the course of producing bimetal bearings were not dutiable under Tariff Item 27(b) because excise duty requires marketable goods, and marketability was not established. The refund claim succeeded because duty had been recovered under a protested classification list and an erroneous levy; once the levy was set aside, refund followed. The plea of unjust enrichment also failed because there was no affidavit or material showing that the duty burden had been passed on to consumers. Case-Laws Central Excise Fri, 14 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42830