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 upheld the Tribunal's decision that the product is excisable, emphasizing that it is marketable and distinct from its original materials, thus attracting central excise duty. The ruling confirmed the Revenue's burden of proof regarding marketability was met, affirming the Tribunal's findings.