Dutiable goods, 'dutiable goods' means any goods which are chargeable to duty and on which duty has not been paid. [Customs Act, 1962, s. 2(14)]
--means the medicinal and toilet preparations specified in the Schedule as being subject to the duties of excise levied under this Act. [Medicinal and Toilet Preparations (Excise Duties) Act, 1955 (16 of 1955), s. 2 (c)]
Dutiable goods, only if payment of duty is out-standing or leviable that goods will be regarded as dutiable goods, Associated Cement Companies Ltd. v. Commr. of Customs, (2001) 4 SCC 593
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