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2009 (3) TMI 184 - CESTAT, NEW DELHIMarketability – Incidence of excise – levy of duty - Revenue proposed to classify intermediary goods C.I. Casting under sub-heading no. 7207.10 of the CETA, 1985 in the show cause notice. The appellant in reply to the show cause notice took a definite stand that the goods are not marketable. It is supported by the statement of the Works Manager. On the other hand, the ld. DR submits that the appellant had been selling similar casting till 1990. It is well settled that in order to satisfy the test of marketability, it is required to prove that the goods should be capable of being marketed and the product is commercially known. We find that the lower authorities have failed to consider this aspect, which are required to be examined on the basis of evidences.
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