https://www.taxtmi.com/caselaws?id=799564 Railway-specific printed stationery intended exclusively for internal use is not dutiable where its printing gives it the essential character of products of the printing industry, placing it in Chapter 49 rather than Chapter 48. Excisability also requires marketability: articles bearing railway-specific particulars and usable only within the railway administration were not shown to be capable of being bought and sold. The central excise demand, interest and consequential penalty were therefore unsustainable. en-us Tue, 22 Sep 2026 00:00:00 +0530 Thu, 24 Sep 2026 08:27:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799564 Railway-specific printed stationery intended exclusively for internal use is not dutiable where its printing gives it the essential character of products of the printing industry, placing it in Chapter 49 rather than Chapter 48. Excisability also requires marketability: articles bearing railway-specific particulars and usable only within the railway administration were not shown to be capable of being bought and sold. The central excise demand, interest and consequential penalty were therefore unsustainable. Case-Laws Central Excise Tue, 22 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799564