1997 (5) TMI 310

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..... The appellant vide their letter dated 28-4-1997 made a request to decide the appeal on merits. The appellant filed this appeal against the Order-in-Appeal passed by the Collector of Central Excise (Appeals), Bombay. 2. Heard Shri A.K. Agarwal, SDR for the respondent. 3. In this case the Collector of Central Excise (Appeals) in the impugned order held that appellant has taken into account t .....

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..... so held that dutiability depends on marketability. Electric motors captively used in the manufacture of power driven pumps being different from other base electric motors hence are not liable to pay duty under tariff item No. 30 of the erstwhile Central Excise Tariff. The Tribunal further held that even for levy of duty on goods captively consumed marketability has necessarily to be established. F .....

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