Bata India Ltd vs Commnr. Of Central Excise, New Delhi

The Supreme Court addressed whether unvulcanised sandwiched fabric assembly qualifies as 'goods' under the Central Excise Tariff Act, 1985, specifically under sub-heading 5905.10. The Court held that the product is marketable and distinct, thus classifying it as excisable goods under Section 2(d) of the Central Excise Act, 1944. The appeal by the assessee was dismissed, affirming the Tribunal's decision that the fabric is liable for central excise duty.