1998 (6) TMI 233

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... R, for the Appellant. None, for the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. The respondents herein are manufacturers of rubberised coir mattresses, rubberised coir pillows, rubberised cushions. They manufacture compounded rubber for captive consumption in the manufacture of the above mentioned final products. The department was of the view that the respondents has .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... on No. 11/88-C.E. the respondents were not required to file any declaration. Hence this appeal by the Revenue. 2. The learned DR, Shri A.K. Madan first contends that the shelf life of 48 hours as stated by the Director of the Company is sufficient to hold that the product is marketable and hence excisable. His next contention is that the product is not entitled to the benefit of exemption in ter .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ours of mixing. The mix has no stability and marketability. The Director of the Company has stated on 23-4-1991 that compounded rubber produced in the factory has a shelf life of only 48 hours. The department has not brought on record any material before us to controvert the contention of the respondents and the finding of the adjudicating authority that the product is not a marketable commodity. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X