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Central Excise - Highlights / Catch Notes

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Marketability - different iron and steel items such as plates, ...


Court Finds Insufficient Evidence of Marketability for Specialized Iron and Steel Items in Hydroelectric Project Case.

November 2, 2022

Case Laws     Central Excise     HC

Marketability - different iron and steel items such as plates, angles, channels, beams etc. - turnkey project - these are articles that have been fabricated or manufactured for the particular requirements of the particular Hydroelectric Project. That the Gates, RCC construction etc. have been made by the petitioner - it cannot be said, nor to be found from any material on record to indicate that all the goods that are being manufactured by the petitioners are goods which are said to be marketable. - HC

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