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TMI Blog2007 (9) TMI 159X X X X Extracts X X X X X X X X Extracts X X X X ..... c bags. - E/858/2000/MAS - 1207/2007 - Dated:- 25-9-2007 - S/Shri P.G. Chacko, Member (J) and P. Karthikeyan, Member (T) [Order per : P. Karthikeyan, Member (T) (Oral)].- This appeal filed by the revenue seeks to vacate the order of the Commissioner (Appeals) and restore the order of the original authority. The respondents Flexoprints, Chennai manufacture layflat tubings with which it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontention of the respondents that the impugned goods were not marketable. He vacated the demand of duty and the penalty of Rs.10,000/- imposed on Flexoprints. 2. Before us, Revenue has taken the stand that the item is marketable and that the same is classifiable under CSH 39.17of the Central Excise Tariff Act. The impugned order deserved to be set aside. The consultant for the respondents sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. We have carefully studied the case records and the rival submissions. From the submissions of the consultant for the respondents, we find that the item is marketable and there is a market for the product. At the premises of the respondents the product emerges as separate finished goods. It is not an in process material without shelflife. The challenge to the classification and demand is also ..... X X X X Extracts X X X X X X X X Extracts X X X X
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