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TMI Blog2001 (5) TMI 305X X X X Extracts X X X X X X X X Extracts X X X X ..... the shapes and section, which when assembled on the chassis constitute the body. After the receipt of these sections, the appellant mounts them and joins them on the desired order on the chassis resulting in the emergence of a body. 3. No duty was paid on the fabrication of the shapes and sections by the sheet metal division, the benefit of Notification No. 214/86 as amended was claimed. The notification inter alia exempts goods manufactured in a factory on job work and used in relation to manufacture of final products, specified in column 2 to Table to notification on which duty is leviable. There is no doubt that motor vehicles are among the final products specified in column 2 of the Table. 4. During the Financial year 1993-94, body ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fabricated at sheet metal division out of the raw material supplied by the bus body division are not excisable items as these cannot be sold in the market. He accordingly dropped the demand. 6. The Department appealed this order to the Commissioner (Appeals). The ground in the appeal was that a market did exist for the said item inasmuch as ACGL (BED) had a use for the fabricated item. The fabricated items are distinct in commercial parlance and used and metal sheets for which they were made . 7. The Commissioner (Appeals) accepted the ground in the appeal. He said the respondent before him has an use for the fabricated item in question, the concept of marketability is of a deemed nature here and the said fabricated items in quest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it cannot be taken in the market for being bought and sold. This is necessarily before it can be said to be goods which are liable to excise duty. The article may be immovable property, which cannot be taken to the market, or ephemeral in existence preventing it to be taken to the market. It may have no use for anyone but its manufacturer and hence may not be bought. It is therefore not enough to say that because the item is a result of manufacture it is marketable. 10 As a result of the discussion before us, both sides agree that the matter should be remanded to the adjudicating authority for him to decide, clearly and by issue of a speaking order, whether the goods are marketable i.e. whether they are capable of being taken to the mar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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