9911796707
TMI Blog1999 (10) TMI 214X X X X Extracts X X X X X X X X Extracts X X X X ..... Sodium Silicate Bonded coats are excisable goods leviable to duty under Central Excise Act. 2. Briefly stated the facts are that all the respondents are engaged in the manufacture of Prepared Sand , which is also known as green sand, core sand, sodium silicate bonded coats, depending on the category to which they belong. The prepared sand is used to manufacture sand moulds and cores which are subsequently used in the manufacture of castings. Show cause notices were issued to the Respondents for demanding duty on the grounds that the impugned products are classifiable under Heading 68.07 of the Schedule to the Central Excise Tariff Act; that benefit of Notification No. 217/86, dated 2-4-1986 is not available as sand moulds are exempted f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are exempted from payment of duty, benefit of Notification No. 217/86 is not admissible. 4. Shri L.P. Attar, ld. Advocate, on behalf of M/s. K.S.B. Pumps (Appeal No. E/396/95-D). Shri S.K. Jagesha, ld. Consultant, on behalf of M/s. Perfect Circle Victor Ltd. and M/s. Kamanwala Industries Ltd. (E/397/95-D E/405/95-D), Shri M.R. Sonawane, Excise Executive of M/s. Continental Casting Co. (E/401/95-D) and Shri V.K. Kelkar, ld. Consultant on behalf of M/s. Business Combine Ltd. appeared for hearing. Shri L.P. Attar, ld. Counsel; submitted that coated sand has not been mentioned anywhere in any headings/sub-headings of the Schedule to the Central Excise Tariff Act and as per Section 2(d) of the Central Excise Act, Excisable Goods means goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... den and becomes unsusable; that Department has not adduced any evidence to establish the marketability of the product; that purchase by an Engineering College and that too only once for imparting training cannot be a decisive factor to establish the marketability of the products in question. Reliance was placed on the decision in the case of Moti Laminates Pvt. Ltd. v. C.C.E., 1995 (76) E.L.T. 241 (S.C.) wherein it was held that intermediate goods produced and used for captive consumption are not liable to duty if they are not marketable. Finally the ld. Advocate submitted that only resin coated sand is capable of being sold; that, however, no duty is payable on such resin coated sand if it is used captively in the manufacture of sand mould ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s without anything more. There is no material or record to show that the impugned goods are something which, as it is, can ordinarily come to the market to be bought and sold. The ld. DR has heavily emphasised that the Government Engineering College had procured green sands, which, according to him is sufficient to prove the marketability of the products in question. We find that the Collector himself had disregarded the procurement of green sand by the College by observing that their efforts made to locate the seller of such Green Sands failed, as this was a one time operation in past and records were not available with the College authorities. I cannot consider this single instance to be evidence sufficient to indicate in any pragmatic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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