9911796707
TMI Blog2000 (8) TMI 804X X X X Extracts X X X X X X X X Extracts X X X X ..... eets description under TH 38.21. This medium was found to be accounted and cleared for captive consumption use without payment of duty. Notification 175/86 meant for SSI (Production including culture media exceeds SSI limits). Notification 217/86 for captive consumption was not applicable as final product exempted. 2. We have heard both the sides and have considered the submissions. We find that : (a) In paras 9 10 of the Commissioner s order impugned in this case, the Commissioner has given the following findings : 9. As could be seen from the preceding paragraph the culture media manufactured by the assessees full under Chapter Heading 38.21 of the Central Excise Tariff Act, 1985. In order to see whether the above media is li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t be usable saleable and marketable. In terms of Associated Cement Companies Ltd. v. Collector of Central Excise, Nagpur - 1996 (88) E.L.T. 149 (Tribunal), also if the goods are capable of marketing then they will be covered by provisions of excise law. According to the technical write-up on the production of Tetanus Toxoid given by the assessees, the Muller Miller medium is described in J.Bact, (1954) Edition which gives the formula for the medium. Thus the culture media manufactured by the assessees is a product which is distinct from the ingredients used known as Muller and Miller medium throughout publication J.Bact, (1954) edition. It has got stabled shelf life and is used by the manufacturers of Tetanus Toxoid including the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hased is admittedly similar and not same and therefore, we find that the marketability of Muller and Miller media cannot be established by establishing marketability of media which is different and which has different end-use. Marketability of Miller and Muller media is to be established, based on factual evidences available. The learned Counsel while opening his address in the matter has mentioned that the reliance on the statement of Suresh was not required since he was not technically qualified to comment on the shelf life of the entity. He submits that the father of Suresh was present in the Court and was willing to depose. On a query from the Bench he conceded that deposition of the father was not before the Commissioner and the same c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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