https://www.taxtmi.com/caselaws?id=42845 Excise duty on aluminium alloy strips depends on marketability as well as manufacture and tariff coverage. Strips used as intermediate products in manufacturing bimetal bearings were not shown to be goods known to the market; therefore, they were not excisable under Tariff Item 27(b), and the levy was quashed. Duty collected under the invalid levy was refundable because the Department produced no affidavit or material establishing that the incidence had been passed to consumers. The unjust-enrichment objection therefore failed, and consequential refund relief was granted. en-us Fri, 14 Sep 1990 00:00:00 +0530 Mon, 14 Jun 2010 16:17:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42845 Excise duty on aluminium alloy strips depends on marketability as well as manufacture and tariff coverage. Strips used as intermediate products in manufacturing bimetal bearings were not shown to be goods known to the market; therefore, they were not excisable under Tariff Item 27(b), and the levy was quashed. Duty collected under the invalid levy was refundable because the Department produced no affidavit or material establishing that the incidence had been passed to consumers. The unjust-enrichment objection therefore failed, and consequential refund relief was granted. Case-Laws Central Excise Fri, 14 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42845