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TMI Blog2007 (7) TMI 58X X X X Extracts X X X X X X X X Extracts X X X X ..... 62 & 563/2007 - Dated:- 6-7-2007 - [Order per]. - The stay petitions appeals have been filed against the following Orders-in-Appeal :- (i) 2/2006 (H-IV) (D) C.E. dated 31-8-2006 (ii) 4/2006 (H-IV) (D) C.E. dated 18-9-2006 both passed by the Commissioner of Customs Central Excise (Appeals), Hyderabad. 2. Shri C.T. Krishnamurthy, the learned Advocate appeared for the appellants stated tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plementary for a part of the amount and also for a part of the period. The Commissioner (Appeals) relying on the instructions held that the samples drawn are liable to pay duty. However, he remanded the matter to the Original authority for re-quantification of the duty. The learned Advocate urged that the issue is squarely covered by the decision of the Tribunal in the case of J .K. Industries Ltd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the both sides. It is not in dispute that after tyres were manufactured these were removed for Inhouse tests to be carried out by the appellants in accordance with BIS Manual. It is now settled law that the testing is essential for making the gods marketable. In the absence of testing the goods cannot be sold and they cannot be treated as marketable. This was the view expressed by this Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lowed." As the issue is squarely covered by the above decision, I hold that the samples cleared for mandatory testing are not liable for payment of duty. Hence I allow the appeals with consequential relief. 6. The learned Advocate prays for issuing this order by hand. Considered. Registry is directed to issue this order expeditiously. (Pronounced and dictated in the open Court) - - TaxT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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