9911796707
TMI Blog2000 (8) TMI 554X X X X Extracts X X X X X X X X Extracts X X X X ..... trimmed copper/brass sheets/circles, falling under Heading 74.09 of the Schedule to the Central Excise Tariff Act; that trimmed copper sheets/circles are exempted from payment of duty under Notification No. 42/94-C.E., dated 1-3-94 as amended by 135/94-C.E., dated 27-10-94. He described the manufacturing process as under :- Copper/brass scrap, Zinc scrap are melted in required quantity in the crucible; the molten metal is casted in the moulds and billets/slabs are obtained as intermediate products which are then rolled in Hot Rolled Mill; in the process of rolling, untrimmed sheets/circles having uneven edges and irregular shapes and sizes emerge; untrimmed sheets/circles are further rolled in the cold rolling mill which gives shining fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... estion are marketable. He relied upon the following decisions :- (i) Moti Laminates Pvt. Ltd. v. CCE, Ahmedabad, 1995 (76) E.L.T. 241 (S.C.) (ii) Nirlon Synthetics Fibres Chemicals v. CCE, 1996 (86) E.L.T. 457 (S.C.) (iii) Dharangdhra Chemical Works Ltd. v. U.O.I., 1997 (91) E.L.T. 253 (S.C.) (iv) UOI v. Delhi Cloth General Mills Co. Ltd., 1997 (92) E.L.T. 315 (S.C.) (v) CCE, Baroda v. United Phosphorus, 2000 (117) E.L.T. 529 (S.C.) (vi) Lohia Sheets Products v. CCE, Meerut, 2000 (118) E.L.T. 372 (T). 4. The learned Consultant mentioned that the Tribunal held in Lohia Sheet Products case that untrimmed copper sheets are not excisable and hence, not dutiable and accordingly no duty is leviable at the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t and sold and it is not required that it should be sold; that only requirement is that it should be marketable; that there cannot be any doubt about marketability of the impugned product as these are not unstable; that such products are got manufactured on job-work basis; that the manufacturer having cold rolled facilities may purchase untrimmed sheets/circles manufactured in Hot Rolled Mill; that in Lohia Sheets Products, supra, the Tribunal had decided the matter as no evidence has been placed on record to prove that untrimmed sheets are marketable..... ; that in the present matter the Appellants had admittedly neither at the adjudication stage nor at first appellate stage contended that the impugned products are not marketable. He reli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upon by them are not to be considered. A completely new case cannot be made by the Appellants. Further, as correctly pointed out by the learned DR, the Tribunal in Lohia Sheet Products hold untrimmed sheets not excisable as the Department had not placed any evidence on record to prove their marketability. In the present matter the learned DR has submitted that the products in Question, being made of metal, cannot be presumed to be not marketable, particularly when the Appellants have also not advanced any reason as to why the same are not marketable. The learned Consultant has only contended that they were captively consuming the entire production and they have never sold untrimmed sheets/circles at all. As held by the Calcutta High Court i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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