9911796707
TMI Blog1992 (2) TMI 241X X X X Extracts X X X X X X X X Extracts X X X X ..... g 3706 upto 1987 and under Heading 3707 after 1-3-1987. They also issued show cause notice to the respondents for having produced the goods without following Central Excise formalities and having cleared the same without payment of duty. The plea of the respondents that the goods were not dutiable as they cannot be said to be excisable goods was rejected and the Assistant Collector, Central Excise, Divn. G.I., Bombay-I Collectorate passed his order dated 24-1-1990 holding that the hypo-solution manufactured out of duty-paid granules amounts to manufacture of excisable goods, answering to description under Heading 3707.00 of Central Excise Tariff Act. This order of the Assistant Collector was challenged in appeal. The Collector (Appeals) in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to hypo like primary components, hardeners, bisulite, buffers, boric acid which increases the fixing bath lifetime and also decreases the propensity for alum hardness to initial sludge formation. The Departmental Representative pointed out that the process above would show that the fixing bath is specially formulated product and not a mere solution of hypo in water. As such, the product Hypo Bath (Hypo-solution) is a different manufactured product and not mere solution of Hypo would attract excise duty under Heading 3707 CETA. 4. The respondents on the other hand have contended in their Cross Objection that the hypo-solution which is a ephemeral and which is prepared for instant use and which is not marketable and which has short shelf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at it is not excisable goods. The Supreme Court decision relied upon by the respondents herein has clearly laid down that the marketability of the product has to be established to show that it comes within the ambit of goods and thereafter to show that it will be excisable goods. The Department has not brought on record any evidence to rebut the claim of the respondents and also in their Cross Objection that hypo-solution is mainly for instant use and that it is ephemeral in nature. In the absence of such evidence being brought on record it is not possible for us to accept the Department s contention that merely based on the Chief Chemist opinion about the composition of the product it should be held to be excisable goods because of lack of ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
