20) In Dharampal Satyapal v. CCE

4 SCC 337Reported decision1985#5524 most cited

What is 20) In Dharampal Satyapal v. CCE authority for?

The marketability of a product is an essential criterion for determining its chargeability to excise duty. A product must be saleable in the condition it emerges from the manufacturing process to be considered marketable.

21

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2011 to 2024.

Also referred to as

Dharampal Satyapal v. CCE · marketability · manufacture · excise duty · saleable · inputs · Modvat credit · excise · duty

Judgments citing 20) In Dharampal Satyapal v. CCE

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

C.A. No.-003626-003626 - 2005Supreme Court14 Jan 2011
Section 18Section 27Section 35

…the process by which an item is obtained is a process of manufacture and that the item so obtained is commercially marketable and bought and sold in the market or known to be so in the market.” 20) In Dharampal Satyapal v. CCE, (2005) 4 SCC 337, it was held by this Court: “18. … 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…