https://www.taxtmi.com/caselaws?id=46521 SC held that the twin tests of manufacture and marketability remain essential to determine excisability; mere inclusion of a product in a tariff entry does not render it excisable. The burden lies on the revenue to prove that manufacture occurred and that the resulting goods are marketable. In the present matter, no new evidence established manufacture; the material was spent earth on which duty had already been paid and remained essentially the same after processing. Imposing duty again would constitute double taxation. Decision against the revenue. en-us Wed, 09 Apr 2003 00:00:00 +0530 Sat, 27 Sep 2025 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46521 SC held that the twin tests of manufacture and marketability remain essential to determine excisability; mere inclusion of a product in a tariff entry does not render it excisable. The burden lies on the revenue to prove that manufacture occurred and that the resulting goods are marketable. In the present matter, no new evidence established manufacture; the material was spent earth on which duty had already been paid and remained essentially the same after processing. Imposing duty again would constitute double taxation. Decision against the revenue. Case-Laws Central Excise Wed, 09 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46521