9911796707
TMI Blog2001 (7) TMI 639X X X X Extracts X X X X X X X X Extracts X X X X ..... er per : C.N.B . Nair, Member (T)]. The issue involved in the present appeal is dutiability of one electronic weigh bridge (Pit type 30 Tons capacity, Platform 9m x 3m size with digital display and printer and industrial terminal). This weigh bridge was constructed by the applicant in the premises of M/s. Varinder Agro Chemicals Ltd., Barnala. A show cause notice was issued for demand of Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his order and Commissioner (Appeals) vide his Order-in-Appeal No. 74/CE/CHD/2001, dated 20-2-2001 reversed this order and held the goods to be dutiable. The present appeal and the stay application are directed against this order. 2. The contention of the appellant in support of the stay application is that even the Commissioner (Appeals) had accepted that the weigh bridge was embedded in the ear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed marketability test can be treated as excisable goods. It is further clear that in order to satisfy the marketability test goods as such should be capable of being brought to the market. If the goods have to be dismantled for bringing to the market, it ceases to be the goods and becomes dismantled parts. 5. Both the authorities below are in agreement that the weigh bridge in question is a elec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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