1993 (3) TMI 222

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..... : Jyoti Balasundaram, Member (J)]. The excisability or otherwise of mixtures of (a) Titanium dioxide (delustering agent), (b) antimony trioxide and (c) calcium acetate [(b) and (c) are catalysts] prepared and used by the appellants in the manufacture of polyester staple fibre, arises for determination in this appeal - according to the Department, the 3 mixtures are excisable goods known as c .....

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..... ve heard Shri Sanjay Grover, learned Counsel and Shri L.N. Murthy, who fairly submit that this issue is already covered in favour of the appellants by this Tribunal s Order in the case of M/s. Petrofils Co-operative Ltd. v. Collector of Central Excise, Vadodara [Order No. 568/90-C dated 11-6-1990]. Reproduced below is the relevant extract therefrom : We have heard both the sides, carefully gon .....

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..... is made under controlled temperature having a short shelf life, incapable of marketing and hence are not goods. As such they are not excisable and dutiable. The Department had obtained the test results but admittedly the lower authorities have not relied upon it or made a mention of it in their orders despite the appellants urging about it. The reasoning adopted by the lower authorities is not con .....

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