2000 (3) TMI 769

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..... rder per : Gowri Shankar, Member (T)]. Appeal taken up for disposal with the consent of both sides and after waiving deposit. 2. The question for consideration in this appeal is liability to duty of the plates and other parts of electric storage batteries manufactured by the appellant. The batteries themselves, we are told, were manufactured to the special requirements of the Indian Navy, .....

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..... blished. The Commissioner has tried to answer this point by saying that the components are used in the manufacture of the final product and have an identity independent from that of the final product. The departmental representative seeks to supplement this by saying that capability of the goods from marketing has been established. 4. It is contended before us by the appellant that at the releva .....

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..... ed on sufficient evidence that the goods are marketable. The fact that a commodity might have independent use does not itself render it marketable. For something to be marketable, there must be at least one buyer and one seller. In the absence of a buyer or a seller, it cannot be said that the goods are capable of being marketed. Capability of a commodity being marketed can be established by the f .....

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