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Dharampal Satyapal vs Commissioner Of Central Excise, ... on 21 April, 2005 cites

M/S. Moti Laminates Pvt. Ltd. Etc vs The Collector Of Central Excise, ... on 14 February, 1995

Marketability is an attribute of manufacture. It is an essential criteria for charging duty. Identity of the product and marketability are the twin aspects to decide chargeability. Dutiability of the product depends on whether the product is known to the market. The test of marketability is that the product which is made liable to duty must be marketable in the condition in which it emerges. Marketable means saleable. The test of classification is, how are the goods known in the market. These tests have been laid down by this Court in a number of judgments including Moti Laminates Pvt. Ltd. v. Collector of Central Excise, Ahmedabad [1995 (76) ELT 241]; Union of India v. Delhi Cloth & General Mills Co. Ltd. [1997 (92) ELT 315]; Cadila Laboratories Pvt. Ltd. v. Commissioner of Central Excise, Vadodara [2003 (152) ELT 262].
Supreme Court of India Cites 9 - Cited by 97 - R M Sahai - Full Document

Union Of India & Anr vs Delhi Cloth & General Mills Co. Ltd. & Anr on 6 May, 1997

Marketability is an attribute of manufacture. It is an essential criteria for charging duty. Identity of the product and marketability are the twin aspects to decide chargeability. Dutiability of the product depends on whether the product is known to the market. The test of marketability is that the product which is made liable to duty must be marketable in the condition in which it emerges. Marketable means saleable. The test of classification is, how are the goods known in the market. These tests have been laid down by this Court in a number of judgments including Moti Laminates Pvt. Ltd. v. Collector of Central Excise, Ahmedabad [1995 (76) ELT 241]; Union of India v. Delhi Cloth & General Mills Co. Ltd. [1997 (92) ELT 315]; Cadila Laboratories Pvt. Ltd. v. Commissioner of Central Excise, Vadodara [2003 (152) ELT 262].
Supreme Court of India Cites 6 - Cited by 165 - S P Bharucha - Full Document

M/S. Cadila Laboratories Pvt. Ltd vs C.C.E. Vadodara on 13 February, 2003

Marketability is an attribute of manufacture. It is an essential criteria for charging duty. Identity of the product and marketability are the twin aspects to decide chargeability. Dutiability of the product depends on whether the product is known to the market. The test of marketability is that the product which is made liable to duty must be marketable in the condition in which it emerges. Marketable means saleable. The test of classification is, how are the goods known in the market. These tests have been laid down by this Court in a number of judgments including Moti Laminates Pvt. Ltd. v. Collector of Central Excise, Ahmedabad [1995 (76) ELT 241]; Union of India v. Delhi Cloth & General Mills Co. Ltd. [1997 (92) ELT 315]; Cadila Laboratories Pvt. Ltd. v. Commissioner of Central Excise, Vadodara [2003 (152) ELT 262].
Supreme Court of India Cites 9 - Cited by 77 - S N Variava - Full Document

M/S Amco Batteries Limited, Bangalore vs Collector Of Central Excise, Bangalore on 26 February, 2003

In this connection, reliance was also placed on the judgments of this Court in Amco Batteries Ltd. v. Collector of Central Excise, Bangalore reported in 2003 (153) ELT 7; Padmini Products v. Collector of Central Excise reported in 1989 (43) ELT 195; and Formica India Division v. Collector of Central Excise reported in 1995 (77) ELT 511.
Supreme Court of India Cites 92 - Cited by 33 - Full Document
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