1997 (12) TMI 359

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....Shri C.P. Rao, SDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The appeal is against the order of the Additional Collector demanding duty on two grounds and imposing a penalty on the appellant. 2. We have heard both sides. 3. The first ground for which the Additional Collector demanded duty was that some items of machinery which the appellant manufactures ....

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....ecessarily to be marketable. Marketability is a necessary criterion to determine excisability of goods. If the goods manufactured by the appellant, though superficially finished excisable goods could not satisfy this criterion on marketability, they would have to be considered to be waste. The kind of situation that the Additional Collector has in mind may be different - in a case where, after the....