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TMI Blog2001 (9) TMI 695X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent. [Order per : V.K. Agrawal, Member (T)]. In this appeal, filed by M/s. Batliboi Company Ltd., the issue involved is whether the Air ducts, manufactured by them, are chargeable to excise duty. 2. Shri J.S. Agarwal, learned Advocate, submitted that the Appellants entered into a contract with M/s. Sarvaraya Textiles Ltd. for modification and installation of the supply of airduct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng bought and sold and, therefore, they are not goods to attract duty of excise. The learned Advocate, further, submitted that mere cutting, welding and sizing does not amount to manufacture. He relied upon the decision in the case of Om Metal Minerals Ltd. v. C.C.E., Jaipur-I [2001 (44) RLT 391 (CEGAT)] and Haryana State Electricity Board v. C.C.E., New Delhi [1998 (29) RLT 235 (CEGAT)] wherein ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd sold in the open market; that goods with particular specifications are sold only to a particular person which does not mean that the goods are not marketable. 4. In reply, the learned Advocate, submitted that the goods in question are not marketable after folding, bending and rivetting as per specifications; that it has been held by the Tribunal in the case of Palmtech Engineers Pvt. Ltd. v. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which are marketable. We observe that these aspects have to be considered in detail by the Adjudicating Authority as he had not considered the question of marketability as enunciated by the Apex Court in various judgments. We, therefore, set aside the impugned order and remand the matter to the Adjudicating Authority with the direction to determine both the aspect of manufacture and marketability ..... X X X X Extracts X X X X X X X X Extracts X X X X
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