2002 (2) TMI 490

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..... dent. [Order per : Gowri Shankar, Member (T)]. The appellant is a manufacturer inter alia of bodies of marker pens which it sells to Camlin India Ltd., a manufacturer of such pens. The process starts with the aluminium slugs, which extruded into cylindrical shape closed at one end with an open end with uneven and jointed rim at the order. This extruded product is subject to the process o .....

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..... . It is sufficient to show that it is capable of being bought and sold. The Additional Commissioner has also said that captive consumption amounts to sale. 3. While the Departmental Representative reiterates this, we do not think that these authorities have satisfied the criteria of marketability. The basis for this contention is the product, which resembles an aluminium can, can be used for sto .....

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..... tisfy the criteria of marketability that the goods are capable of being sold even if actual sale need not be established. That capability has however to be demonstrated and cannot be merely raised on assumption. The Counsel for the appellant undertakes on behalf of the appellant that an affidavit will be filed before the Additional Commissioner stating that the goods are not capable of being eithe .....

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