9911796707
TMI Blog1997 (2) TMI 258X X X X Extracts X X X X X X X X Extracts X X X X ..... This is an appeal filed by M/s. Premier Mills Ltd., Hosur, being aggrieved with the order-in-original dated 26-5-1988 passed by the Collector of Central Excise, Coimbatore. The matter relates to the duty liability on the cylindrical tubes with pentagonal pores, after they had been subjected to the chemical designing process. The appellants were engaged in the printing of fabrics. They importe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants on 16-12-1996. When the matter was called, no one was present. There is no request for adjournment. As it is an old matter in which the show cause notice was issued in the year 1987, after the visit of the Central Excise Officers to the factory premises of the appellants in October, 1986, we are proceeding to deal with the matter on merits after hearing Shri M. Jayaraman, JDR, who ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tubes with pentagonal pores absorbed the design and the design could be then passed on/printed on to the fabrics when passed through rollers. 5. From the facts on records, it is seen that the transferring of the design from the film to the coated screen was specific to the designs to be printed and such a coated screen with design transferred thereon could not be considered as a marketable commo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... signed screen, was not marketable. 8. In the case of Bhor Industries Ltd. v.Collector of Central Excise - 1989 (40) E.L.T. 280 (S.C.), the Supreme Court had held that the marketability was an essential ingredient for dutiability. Although, in the case of Andhra Pradesh State Electricity Board v. Collector of Central Excise, Hyderabad - 1994 (70) E.L.T. 3 (S.C.), the Supreme Court had observed th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t from outside. 9. In the facts and circumstances of this case, we consider that the designed nickel screen in the manner in which the design was printed on the coated screen through the process of sensitisation, was not a marketable commodity and in view of this, the view taken by the learned Collector of Central Excise (Appeals) was not correct. 10. As a result, the appeal is allowed. Order ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
