ORDER : 1. The short question which arises for determination in the civil appeal filed by the Visakhapatnam Port Trust is whether the Cement Concrete Armour Units constitute excisable goods? 2. The assessee is Visakhapatnam Port Trust. It is a statutory body established under Major Port Trust Act 1963. The Department has taken the view that Cement Concrete Armour Units (CCAU) used by Port Trust for the installation of break waters in the outer harbour for purpose of keeping the water calm and tranquil is excisable under Central Excise Act. 3. Therefore, the principal question involved in this civil appeal relates to exigibility of Cement Concerte Armour Units. At the outset we may state each of these units weight is about 50 metric tones. They are like Tripods which also keep the water calm and tranquil. In order to constitute "goods" twin tests have to be satisfied, namely, process constituting manufacture and secondly marketability. In the present case the second test of marketability is in issue. It is well-settled that goods are manufactured with the object of being sold in the market. If the goods are not capable of being sold then the test of marketability is not fulfilled. Further, the burden is on the Department to prove whether there is the process which constitutes manufacture and secondly whether the product is marketable. 4. Coming to the facts of the present case we have examined the literature concerning Port Engineering as well as the contract entered into by the Port Trust which indicates that concrete armour blocks are essentially in prisomoid form. These blocks or units are made to order. They are of certain specifications. They are harbour or location specific. It would depend on the water level required to be maintained in the harbour. There is no evidence to show that these blocks could be used in any other harbour. This is where we have stated that each unit is meant for a particular location. Lastly, in the present case there is no evidence coming from the side of the Department to show that the said Cement Concrete Armour Units are bought and sold in the market as a commodity. 5. Surprisingly, we find that on the point of the marketability there is no discussion whatsoever in the impugned judgment of the Tribunal. The Tribunal has not gone into the question of marketability. 6. 5. Surprisingly, we find that on the point of the marketability there is no discussion whatsoever in the impugned judgment of the Tribunal. The Tribunal has not gone into the question of marketability. 6. For the aforestated reasons we find merit in this civil appeal filed by Visakhapatnam Port Trust. Accordingly civil appeal stands allowed with no order as to costs.