9911796707
TMI Blog2007 (9) TMI 478X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Respondent. [Order per : P.G. Chacko, Member (J)]. The appellants are manufacturers of gold jewellery and watches. In their jewellery division, they make a wax mould called wax tree which, in turn, is used to make plaster-of-paris mould, which ultimately is used in the manufacture of gold jewellery. As rightly pointed out by ld. counsel, the process of manufacture of jewellery ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce at a very high temperature. Due to the high temperature, the wax tree melts and it no more exist. Thereafter, gold is poured into the cavity of plaster of paris it occupy the cavity that is in the form of tree (out of gold which is then trimmed to get individual pieces of gold jewellery. The original authority, in adjudication of a show-cause notice for the period May to October 1998, held t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d of duty of Rs. 11,604/- was confirmed against the assessee by the Assistant Commissioner and this decision was upheld by the Commissioner (Appeals) in Order-in-Appeal No. 136/2000, dated 23-10-2000, which is under challenge in Appeal No. E/252/2001. 2. After hearing both sides and considering their submissions, we note that the question whether wax tree was marketable in terms of the test la ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... utiable. 3. After considering the submissions, we are of the view that the marketability issue should be examined afresh by the original authority in the light of binding case law on the point. While the original authority considered the item to be goods on account of its movability, the Commissioner (Appeals) took the view that the assessee had not substantiated their contention that the item ..... X X X X Extracts X X X X X X X X Extracts X X X X
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