9911796707
TMI Blog2005 (10) TMI 380X X X X Extracts X X X X X X X X Extracts X X X X ..... ri Pramod Kumar, DR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. The above appeals, first one filed by the assessee against the order of the Commissioner (Appeals) and the second one filed by the Revenue against the common order of the Commissioner (Appeals) involve common issue and are hence heard together and disposed of by this common order. 2. In Appeal No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t they had failed to classify/declare the intermediate products as parts of connectors used capitvely in the manufacture of connectors falling under Chapter sub-heading 8536.90, which were cleared at Nil rate of duty. The Department's appeal against this order was dismissed by the Commissioner (Appeals); hence this appeal filed by the Revenue. 4. We have heard both sides. The contention of the m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs and not parts thereof. In the order of the lower appellate authority against which M/s. Amphetronix Limited filed an appeal, it has been held that parts of connectors are manufactured to cater to the single market of ISRO, Vikram Sarabhai Space Centre and other Government Departments and therefore, the parts of connectors can be said to be marketable. However, this finding is not factually corr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch had silver content ranging from 50 to 53% was marketable and hence, the claim of the manufacturer that their silver chloride was not marketable and subject to excise duty was accepted], F.G.P. Limited v. Union of India - 2004 (168) E.L.T. 289 (S.C.) in which the Apex Court held that in the absence of any proof brought on record by the Revenue that glass lamps are marketable, it was not possible ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
