https://www.taxtmi.com/caselaws?id=46336 Marketability is essential for a manufactured part to qualify as excisable goods under the relevant exemption notification. A plastic body made solely for an electro mosquito repellant, without a commercial identity, market name, or independent capability of purchase and sale, is not marketable and therefore is not dutiable as a part. A fragrant mat designed to emit perfume on burning is classifiable under the specific tariff entry for agarbatti, dhoop and similar preparations because its use and effect are akin to those products; its mat form does not require classification under the residuary entry. 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 is essential for a manufactured part to qualify as excisable goods under the relevant exemption notification. A plastic body made solely for an electro mosquito repellant, without a commercial identity, market name, or independent capability of purchase and sale, is not marketable and therefore is not dutiable as a part. A fragrant mat designed to emit perfume on burning is classifiable under the specific tariff entry for agarbatti, dhoop and similar preparations because its use and effect are akin to those products; its mat form does not require classification under the residuary entry. Case-Laws Central Excise Tue, 17 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46336