Defination of Goods under Excise Law :

The term has not been defined under Central Excise Act,1944. Hence , recourse has to be made to The Constitution of India and on Judicial pronouncements. As per Article 366(12) of our constitution “Goods” means all articles ,materials and commodities.

The following judicial pronouncements are relevant.

….These articles, materials and commodities must be movable and marketable [ Decision of S.C in case of Union of India vs. Delhi cloth and General Mills Ltd. (1977) ]

…………. Those movable and marketable goods must be excisable goods as per section 2(d)  of the Central Excise Act, 1944. These goods must be manufactured in India as per section 2(f ) of the Central Excise Act,1944 which includes any process incidental or ancillary to the completion of a manufactured product. [ Decision of S.C in case of Wallace Flour Mills Ltd. vs. commissioner of central excise  (1989) ]