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TMI Blog2017 (12) TMI 5X X X X Extracts X X X X X X X X Extracts X X X X ..... excisable goods fit for marketing or use and as such cannot be brought to excise levy - The products cleared by the appellants are of semi-finished nature - appeal allowed - decided in favor of appellant. - E/96/2009 - FINAL ORDER No. 42013 /2017 - Dated:- 8-9-2017 - Ms. Sulekha Beevi C.S., Member (Judicial) and Shri B. Ravichandran, Member (Technical) Shri Akhil Suresh, Advocate, for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; 2,01,479/- classifying the product under CETH 90185090. He also imposed equal amount of penalty under Section 11AC of the Central Excise Act, 1944. On appeal, vide impugned order, the Commissioner (Appeals) confirmed the order of the original authority. 2. The Ld. Counsel appearing for the appellant contested the findings of the lower authority stating that the classification proposed in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds are admittedly medical equipment used in eye surgery. As such these are to be very precise and to undergo high degree of sterilization. Processes undertaken by M/s. Aurolab on the goods supplied by the appellants are listed by the appellant in their appeal. This was also pleaded before the original authority. M/s. Aurolab on receipt of the impugned items checked the products for dimension ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fit for marketing or use and as such cannot be brought to excise levy. The products cleared by the appellants are of semi-finished nature was also recorded by the original authority. However, he did not examine further these aspects before proceeding to classification and confirmation of demand. 6. In view of the above discussions and analysis, we find that the impugned order not sustainabl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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