https://www.taxtmi.com/caselaws?id=51287 Central excise duty on populated circuit boards depends on whether the article is goods and is marketable or at least capable of being marketed. Where the boards were used only captively in manufacturing electronic voting machines and were found not to be ordinarily bought and sold in the market, the absence of marketability defeated the duty levy. No material was shown to displace that finding or to establish marketability, so the demand could not be sustained. en-us Thu, 11 Jul 2002 00:00:00 +0530 Thu, 23 Sep 2010 18:45:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51287 Central excise duty on populated circuit boards depends on whether the article is goods and is marketable or at least capable of being marketed. Where the boards were used only captively in manufacturing electronic voting machines and were found not to be ordinarily bought and sold in the market, the absence of marketability defeated the duty levy. No material was shown to displace that finding or to establish marketability, so the demand could not be sustained. Case-Laws Central Excise Thu, 11 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51287