2008 (5) TMI 241

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..... m the Defence Ministry - disputed items in question are fabricated in the course of manufacture of Shelter Barrels which carry “zero” rate of duty - items are not marketable - held that impugned goods are not dutiable. - E/EDM- 102/2005 & CO No. 52/2005 - A-602/KOL/2008, - Dated:- 28-5-2008 - Dr. Chittaranjan Satapathy, Member (T) and Shri D.N. Panda, Member (J) Shri J.K. Jha, SDR, for the .....

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..... of the Bench restricted documents relating to the fabrication of the impugned goods supplied to the Defence Ministry from which it is evident that the intermediate goods sought to be charged to duty by the department do not all have rectangular shapes of slotted angles but have semi-circular shapes. 2. We have also heard the ld. SDR who reiterates the grounds of appeal in the department's appe .....

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