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TMI Blog2010 (1) TMI 539X X X X Extracts X X X X X X X X Extracts X X X X ..... rketable and finding place in the tariff list under Central Excise Tariff Act, 1985 for levy – Held that: - mere appearance of the goods manufactured in the Tariff list shall not ipso facto liable to excise duty - Once the goods is not excisable, there is no question of any leviability taking shelter of Section 3(1)(ii) of the Central Excise Act, 1944. Accordingly, Revenue’s appeal is dismissed. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch mandate of the statute, not only the duty becomes payable according to the Tariff Entry of Customs law but also according to the provisions contained in any other law for the time being in force. He also submits that even if the goods are not appearing in Central Excise Tariff Act, 1985, those goods are liable to excise duty since manufactured in India. Therefore, ld. Appellate Authority has ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cidence of duty in respect of the goods manufactured and that too, manufactured in India and such manufactured goods being marketable and finding place in the tariff list under Central Excise Tariff Act, 1985 for levy. Courts have tested excisability of goods by two important criteria. Those are manufacture and marketability. While holding so, courts have also held that mere appearance of the good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue's appeal fails. The goods in question not being finding place in Tariff Act, 1985 and nothing being brought to any of the entries therein, the order passed by the ld. Appellate Authority is to be upheld. Once the goods is not excisable, there is no question of any leviability taking shelter of Section 3(1)(ii) of the Central Excise Act, 1944. Accordingly, Revenue's appeal is dismissed. (Dicta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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