9911796707
TMI Blog1998 (1) TMI 487X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - The dispute is in respect of 'felt' manufactured and cleared by the assesse. 2. Shri V. Sridharan arguing for the appellants submitted that irrespective of the classification, the point to be considered in this case is whether the item as such was excisable. He said that excisability is subject to marketability. Time and ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... & Carpets reported at 1996 (81) E.L.T. 609 wherein it was clearly held that semi-finished floor coverings of felt meant for cars and domestic use and Felt includes needleloom felt and fabrics consisting of a web of textile fibres the cohesion of which has been enhanced by a stitch-bonding process using fibres from the web itself. Thus after the dry punch the product becomes finished product, i.e., ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been taking a consistent view that an item cannot be held to be excisable unless it is marketable. In the instant case, the Collector himself has given a categorical finding that no evidence was brought on record to show that item as such was marketable at the intermediate stage. In view of the clear finding by the Collector and following the ratio of the decisions of the Supreme Court, we acc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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