Dutiable goods: [Section 2(14)] :

“Dutiable goods” mean any goods:-

(a) which are chargeable to duty and

(b) on which duty has not been paid.

In order to be dutiable, any article must first satisfy both the following conditions:-

(a) The article should fall within the ambit of the word goods [defined under sec 2(22)].

(b) The article should find a mention in the Customs Tariff.