UNION CARBIDE INDIA LIMITED vs UNION OF INDIA AND ORS.

The Supreme Court held that aluminium cans produced by the appellant do not qualify as 'excisable goods' under Section 3 of the Central Excises and Salt Act, 1944, as they are not marketable and are solely used in the manufacture of flashlights. The Court emphasized that for an item to be considered excisable, it must be capable of being sold to consumers, which the aluminium cans are not in their crude form. The appeal was allowed, overturning the High Court's decision that had classified the cans as goods subject to excise duty.