https://www.taxtmi.com/caselaws?id=46336 Marketability for excise purposes requires that an article be a commercially known and saleable product; a specially made plastic body for an electro mosquito repellant lacked such market identity and was therefore not excisable as a part under the notification. The fragrant mat, designed to emit perfume on burning, shared the essential commercial character and use of agarbatti-like preparations and was therefore classifiable under the specific tariff entry for such products rather than the residuary heading. The note concludes that the Revenue's classification approach was correct for the fragrant mat, while the plastic body did not attract duty. en-us Tue, 17 Sep 2002 00:00:00 +0530 Wed, 24 Dec 2025 20:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46336 Marketability for excise purposes requires that an article be a commercially known and saleable product; a specially made plastic body for an electro mosquito repellant lacked such market identity and was therefore not excisable as a part under the notification. The fragrant mat, designed to emit perfume on burning, shared the essential commercial character and use of agarbatti-like preparations and was therefore classifiable under the specific tariff entry for such products rather than the residuary heading. The note concludes that the Revenue's classification approach was correct for the fragrant mat, while the plastic body did not attract duty. Case-Laws Central Excise Tue, 17 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46336