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TMI Blog2008 (6) TMI 140X X X X Extracts X X X X X X X X Extracts X X X X ..... aiyan, Member (T) Shri P.C. Jain and Ms. Deepti Sarin,Advocates, for the Appellant. Shri Deepak Garg, DR, for the Respondent. Order per: Justice S.N. Jha, President]. - The appellant is engaged in the manufacture of insulated wires and cables. According to the appellant, the wires and cables require protective cover to prevent exposure to moisture etc. and preserve its utility. Thus, for manufacturing insulated wires and cables, the appellant has to purchase hessian cloth which is dipped and dried in a suitable compound then cut into tapes and impregnated with bitumen which are wrapped around the wires and cables for securing its life and utility. The 'impregnated proofing tape coated with bitumen' is thus one of the component ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... test of the goods being excisable goods or not is its marketability and its alleged shelf-life which has no nexus with the marketability, could not be the basis for upholding the demand. Counsel also submitted that hessian tape has no market of its own, it is a commodity which is used only for covering the wires and cables, and is otherwise not known to the market. According to the Counsel, the goods can be called excisable goods only if is known to the market, and as there are no buyers of hessian cloth tapes in open market, it does not qualify as excisable goods. 4. The former submission of the counsel is undoubtedly well-founded. Shelf-life can never be test of the excisability of the goods. The true test is its marketability. A goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t that it is not actually marketed is not relevant, nor the number of purchasers is a relevant consideration. It may be useful to quote the relevant observations as under:- The 'marketability' is thus essentially a question of fact to be decided in the facts of each case. There can be no generalization. The fact that the goods are not in fact marketed is of no relevance. So long as the goods are marketable, they are goods for the purposes of Section 3. It is not also necessary that the goods in question should be generally available in the market. Even if the goods are available from only one source or from a specified market, it makes no difference so long as they are available for purchasers. Now, in the appeals before us, the fact that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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