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2009 (10) TMI 603 - AT - Central ExciseApplication of stay - Classification - Demand - It is well settled that no product is “goods” unless shown to be marketable by the department - The only argument advanced before the Tribunal was that the three items were mentioned as “goods” in the dictionary and in the excise tariff and Mercuric Acetate (MA) was also mentioned as one of the items entitled to drawback in Duty Drawback Rules - there is no evidence whatsoever that the mixture of graphite and clay is at all marketable - The department failed to produce any evidence that the goods are marketable - Decided in favour of assessee
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