https://www.taxtmi.com/caselaws?id=44402 In excise classification disputes, the Revenue must prove that the goods are marketable and dutiable under the relevant tariff item. The Court held that the burden was not discharged here: no evidence was led by the Revenue, while the assessee produced affidavit evidence showing the asbestos rings and fabrics were fragile and of limited industrial use. The Tribunal could not rely on its own inspection or suppositions to treat the goods as finished and marketable, nor reject relevant affidavit material without evidence. On the record, there was no material to establish marketability or dutiability, so the demand could not stand and the Tribunal's order was set aside. en-us Wed, 04 Dec 1996 00:00:00 +0530 Tue, 27 May 2025 14:29:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44402 In excise classification disputes, the Revenue must prove that the goods are marketable and dutiable under the relevant tariff item. The Court held that the burden was not discharged here: no evidence was led by the Revenue, while the assessee produced affidavit evidence showing the asbestos rings and fabrics were fragile and of limited industrial use. The Tribunal could not rely on its own inspection or suppositions to treat the goods as finished and marketable, nor reject relevant affidavit material without evidence. On the record, there was no material to establish marketability or dutiability, so the demand could not stand and the Tribunal's order was set aside. Case-Laws Central Excise Wed, 04 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44402