2004 (3) TMI 697

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..... Agrawal, Member (T)]. The issue involved in this appeal, filed by Revenue, is whether Tyre Bead Wire Rings manufactured by M/s. Metro Tyres Ltd. are chargeable to Central Excise duty. 2. Shri D.N. Chaudhary, learned SDR, submitted that the Commissioner (Appeals) has erroneously held that Bead Wire Rings are not marketable as another manufacturer namely, Hindustan Tyre Co., Ludhiana is dis .....

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..... y the Tribunal against in the Respondents own matter vide Final Order No. 17/2004-B, dated 17-12-2003; that the Commissioner (Appeals) has passed the impugned Order relying upon the Tribunal s Final Order dated 8-11-2002. 4. We have considered the submissions of both the sides. We observe that this Tribunal has considered in detail the aspect of marketability of the Bead Wire Rings manufactured .....

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