https://www.taxtmi.com/caselaws?id=51884 A caisson gate constructed at site as part of a dry dock was held not to be excisable goods because it had no independent existence and no evidence showed it was capable of being taken to market and sold. The tribunal applied the settled requirement that excisability depends on both manufacture and marketability, and distinguished an integral civil structure from manufactured goods. As the Revenue failed to prove marketability, central excise duty was not payable. en-us Wed, 14 May 2003 00:00:00 +0530 Wed, 29 Sep 2010 10:36:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51884 A caisson gate constructed at site as part of a dry dock was held not to be excisable goods because it had no independent existence and no evidence showed it was capable of being taken to market and sold. The tribunal applied the settled requirement that excisability depends on both manufacture and marketability, and distinguished an integral civil structure from manufactured goods. As the Revenue failed to prove marketability, central excise duty was not payable. Case-Laws Central Excise Wed, 14 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51884