https://www.taxtmi.com/caselaws?id=51884 The Tribunal ruled in favor of the appellants in a case concerning the excisability of a caisson gate of a dry dock. The Tribunal emphasized that the caisson gate, being an integral part of the dry dock and not capable of being marketed independently, should not be considered excisable goods. Citing precedents and the marketability test, the Tribunal found that the caisson gate did not meet the criteria of being marketable or possessing a new identity for excisability. As such, the Tribunal set aside the demand for excise duty on the caisson gate, allowing the appeal in favor of the appellants. 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 The Tribunal ruled in favor of the appellants in a case concerning the excisability of a caisson gate of a dry dock. The Tribunal emphasized that the caisson gate, being an integral part of the dry dock and not capable of being marketed independently, should not be considered excisable goods. Citing precedents and the marketability test, the Tribunal found that the caisson gate did not meet the criteria of being marketable or possessing a new identity for excisability. As such, the Tribunal set aside the demand for excise duty on the caisson gate, allowing the appeal in favor of the appellants. Case-Laws Central Excise Wed, 14 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51884