2002 (1) TMI 803

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..... Balasundaram, Member (J)]. - The appellants contest the findings in the impugned order passed by the appellate authority that the printed paper backed aluminium foil made out of duty paid aluminium foil, bearing their logo, trade mark and particulars of their product, is marketable. According to them the same were not capable of being bought and sold in the market for sale. 2. We have heard .....

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..... x Court in the case of Indian Cable Company Limited v. CCE - 1994 (74) E.L.T. 22 (S.C.) that they are not purchasers (as they are only actual users of the product in dispute) and therefore the goods fail the test of marketability, is not acceptable for the reason that an actual user can also be a purchaser. The goods in question are capable of being bought and sold and hence satisfy the test of ma .....

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