2006 (3) TMI 22

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..... – Impugned goods neither a standard item nor generally marketed - Variety of container known commercially to market
[Order] - The appellants, M/s. S.K. Industries Pvt. Ltd., have filed this appeal challenging the order of the Commissioner (Appeals) dated 20-1-2004. In the impugned order, the Commissioner (Appeals) had held that, the product in dispute is nothing but packing materials for jelly .....

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..... ing but a container in various attractive forms resembling toys so that jelly based products could be effectively marketed to their clients, more particularly, children. 3. The learned counsel, however, relies upon the following judgments to support that the product in question is not a standard item nor the goods generally marketed, and hence not liable to duty: (a) Union of India v. Sonic Elec .....

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..... e EMR of the respondents, is not 'goods' so as to be liable to duty as parts of EMR under para 5(d) of the said exemption notification." (b) Gujarat Narmada Valley Fert. Co. Ltd. v. CCE & Cus. - 2005 (184) E.L.T. 128 (S.C.): "Actual sale in the market is not necessary but the articles must be capable of being sold in the market or known in the market as goods." 4. The learned JDR relies upon t .....

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..... container in fanciful shape resembling a bear, mobile phone etc. which is used for filling the jelly based product sweet-meat meant for children. Although the learned counsel has tried to distinguish the product from the ordinary plastic containers, pleading that they are not marketable as they are not generally brought to the market and sold in such shapes, it is an admitted fact that the produc .....

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..... container of jelly based product is nothing but a substitute of container which can be called yet another variety of container. Having regard to the facts and circumstances of the case, and after going through the record and examining the sample product in question, and hearing both sides at length, we do not find any reason to interfere with the impugned order and hence the appeal is dismissed. .....

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