https://www.taxtmi.com/caselaws?id=48056 The Supreme Court allowed the civil appeal filed by the Visakhapatnam Port Trust, emphasizing the importance of establishing marketability in classifying goods under the Central Excise Act. The Court found that the Cement Concrete Armour Units (CCAU) used by the Port Trust for breakwaters were custom-made for specific locations and not interchangeable, with no evidence of being bought and sold in the market. The Tribunal's failure to address the issue of marketability was noted, leading to the appeal's success without costs. en-us Thu, 16 Aug 2007 00:00:00 +0530 Fri, 18 Apr 2014 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48056 The Supreme Court allowed the civil appeal filed by the Visakhapatnam Port Trust, emphasizing the importance of establishing marketability in classifying goods under the Central Excise Act. The Court found that the Cement Concrete Armour Units (CCAU) used by the Port Trust for breakwaters were custom-made for specific locations and not interchangeable, with no evidence of being bought and sold in the market. The Tribunal's failure to address the issue of marketability was noted, leading to the appeal's success without costs. Case-Laws Central Excise Thu, 16 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48056