9911796707
TMI Blog2018 (7) TMI 247X X X X Extracts X X X X X X X X Extracts X X X X ..... r final disposal, as the present appeal is an old one, pertaining to the year, 2009. 3. Briefly stated the facts of the case are that the respondent-assessee imported and supplied railway wagons classifiable under Chapter 86 of Central Excise Tariff Act, 1985 to the Indian Railways at Nil rate of duty availing benefit of exemption Notification No.60/93-CE dated 28.02.1993. It is the case of the Revenue that the parts of railway wagons manufactured and consumed captively in the manufacture of the said railways wagons were, however, not covered by Notification No.60/93-CE dated 28.02.1993 and were liable to Central Excise duty during the period from 01.03.93 to 03.05.93. Show-cause notice was issued to recover the duty on the manufactured an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ELT 535 (Tri.-Kolkata), has dealt the issue in detail and allowed the assessee's appeal on the ground of marketability. For better appreciation, the relevant paras, 10 & 11 of the said decisions are reproduced below : 10. After considering submissions from both sides and perusal of the case records and the cited case laws, we find that the ratio of the earlier decision in Cimmco Birla Ltd (cited supra) is that wagon parts are dutiable which are identified by their particular names and which are transferable notwithstanding the fact that such items are not purchased. We find that in the said case the goods in question were not examined in detail and it was not argued therein that the onus is on the Department to prove marketability and tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missions made by the Appellants that they build the wagons on the underframe itself and at no stage a separate Covered Type Container comes into existence. We also find that there is total non-application of mind on the part of the Adjudicating Commissioner in determining value of these two alleged parts much in excess of the total value of the wagon which is the end product of the manufacturing activities undertaken by the Appellants. Finally, the Railway Ministry which is the Nodal Ministry of the Govt. of India dealing with such goods as wagon and wagon parts has categorically stated that the impugned goods are not marketable and no reason has been given in the impugned orders as to why the opinion of the said Ministry is not acceptable. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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