9911796707
TMI Blog1999 (4) TMI 158X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent. [Order per : Gowri Shankar, Member (T)]. The application is for waiver of deposit of duty of Rs. 1.43 crores, penalty of Rs. 1.40 crores under Section 11AC of the Act and Rs. 50.00 lacs adjudged for redemption of land and building of the applicant ordered to be confiscated. 2. Advocate for the appellant says that the duty has been demanded and penalty and confiscation adjudged, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... containing goods sold to the CSD the words Canteen Stores Department Golden Jubilee 1948-98" with the emblem of this department. 3. Advocate for the applicant contends that, apart from any other consideration the goods have not been subjected to any treatment which renders them marketable. They were already marketable in the forms in which they are cleared from the factory and were in fact mark ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atedly emphasised, is that the goods must be capable of being taken to the market for being bought and sold. Except with regard to this one customer, there is no dispute that the goods were, in the form in which they were cleared from the factory being bought and sold. The test of marketability prima facie is to be determined not with regard to individual customer but as to whether the goods can b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er value addition because of packing into specially designed container, and/or the use of a brand name. The object of the note, it appears, is to ensure that this value addition does not go untaxed. It would be justifiable, while applying the note, to keep this object in mind. Doing so prima facie we do not find that there has been any value addition. In fact as confirmed by the Advocate for the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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