1999 (9) TMI 334

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..... President]. Revenue questions the correctness of the appellate Order passed by Collector of Customs and Central Excise (Appeals), Bombay holding that Bead Wire Rings used in the manufacture of tyres are not marketable items and hence not excisable to duty. 2. Respondent is engaged in the manufacture of tyre and other rubber products. In manufacturing the tyres they make Bead Wire Rings. T .....

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..... authority, namely, Collector of Central Excise and Customs, Bombay in the impugned order dealt with identical goods manufactured by three other manufacturers, namely, M/s. Dunlop India Ltd., M/s. Metro Tyres Ltd. and M/s. Goodyear (India) Ltd. In the case of those three manufacturers, three different Collectors of Central Excise took the view that Bead Wire Rings are not marketable and hence not c .....

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..... that such product has very short shelf life and that they cannot be retained as a commodity to be used as and when required. On facts, the Collector further found that by nature of the material used the quality gets affected which will result in failure of the product. As a result of this finding of fact, he came to the conclusion that the product which is sought to be charged to duty is not a ma .....

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