15 Page 16 JUDGMENT 11. In Indian Cable Co. Ltd. v. Collector of Central Excise, Calcutta & Ors.

M/S Bharti Airtel Ltd vs. The Commissioner of Central Excise, Pune III

Bench: HON'BLE MRS. JUSTICE B.V. NAGARATHNA

…ntion to para 5 and 6 of the judgment which read as follows: “5. In several decisions rendered by this Court commencing from Union of India v. Delhi Cloth and General Mills Co. Ltd. [AIR 1963 SC 791 : 1977 ELT 199] to Indian Cable Co. Ltd. v. CCE [(1994) 6 SCC 610 : (1994) 74 ELT 22] the twin test of exigibility of an article to duty under Excise Act are that it must be goods mentioned either in the Schedule or under Item 68 and must be marketable. In Delhi Cloth Mills [AIR 1963 SC 791 : 1977 ELT 199] it having been held that the word ‘goods’ applies to those goods which can be brought to market for bei…

M/S. Escorts Ltd vs. Commnr. of Central Excise, Faridabad

The appeal is allowed accordingly

…— is adequate to demolish the case of the appellant. In our opinion, therefore, the conclusion arrived at by the Tribunal is unobjectionable.” 15 Page 16 JUDGMENT 11. In Indian Cable Co. Ltd. v. Collector of Central Excise, Calcutta & Ors., (1994) 6 SCC 610, this Court held:- “10. We are of the view that the provisions of the Act mandate that a finding that the goods are marketable is a prerequisite or sine qua non for the levy of duty. Section 3 of the Act is the charging section: “3. Duties, specified in the Schedule to the Central Excise Tariff Act, 1985 to be levied.— There shall be levied…

M/S. Escorts Ltd vs. Commnr. of Central Excise, Faridabad

The appeal is allowed accordingly

…— is adequate to demolish the case of the appellant. In our opinion, therefore, the conclusion arrived at by the Tribunal is unobjectionable.” 15 Page 16 JUDGMENT 11. In Indian Cable Co. Ltd. v. Collector of Central Excise, Calcutta & Ors., (1994) 6 SCC 610, this Court held:- “10. We are of the view that the provisions of the Act mandate that a finding that the goods are marketable is a prerequisite or sine qua non for the levy of duty. Section 3 of the Act is the charging section: “3. Duties, specified in the Schedule to the Central Excise Tariff Act, 1985 to be levied.— There shall be levied…

Madley Pharmaceuticals Ltd vs. Commnr of Central Excise&Customs, Daman

…rs..... The marketability of articles does not depend upon the number of purchasers nor is the market confined to the territorial limits of this country.” 14) In Indian Cable Company Ltd.., Calcutta vs. Collector of Central Excise and Others, (1994) 6 SCC 610, this Court has stated: “Marketability is a decisive test for dutiability. It only means `saleable’ or “suitable for sale”. It need not be in fact `marketed’. The article should be capable of being sold or being sold, to consumers in the market, as it is ---- without anything more.” 12 15) In Triveni Engineering & Industries Ltd. v. CCE…