https://www.taxtmi.com/caselaws?id=51287 Marketability is essential for central excise duty: populated circuit boards captively used to manufacture electronic voting machines are not excisable unless they are goods ordinarily bought and sold, or at least capable of being marketed. Captive consumption alone does not establish excisability. Where no material rebuts the finding that the circuit boards lack marketability, the duty demand cannot be sustained, and the boards are not exigible to duty. 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 Marketability is essential for central excise duty: populated circuit boards captively used to manufacture electronic voting machines are not excisable unless they are goods ordinarily bought and sold, or at least capable of being marketed. Captive consumption alone does not establish excisability. Where no material rebuts the finding that the circuit boards lack marketability, the duty demand cannot be sustained, and the boards are not exigible to duty. Case-Laws Central Excise Thu, 11 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51287