COMMISSIONER OF CENTRAL EXCISE, HYDERABAD Vs. VOLTAS LTD.

JUDGEMENT

(1.) THIS is an appeal filed by the Revenue. Whether the following items are dutiable or not is an issue to be considered in this case : -

(2.) HEARD both sides.

(3.) IT is well settled position now that excisability is subject to marketability. Simply because a certain article falls within the schedule it would not be dutiable under Excise Law if the said article is not goods known in the market. In other words it must be marketable or capable of being marketed. No sufficient evidence has been placed by the Revenue to substantiate that the above items are capable of being marketed. Furthermore, the issue with reference to the marketability has been properly analysed by the Commissioner as can be seen from Para 9 of the impugned order. Para 9 is as under : -