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TMI Blog1997 (5) TMI 49X X X X Extracts X X X X X X X X Extracts X X X X ..... is a finding of fact. Applying the ratio of the Moti Laminates judgment thereto, we must hold that the calcium carbide manufactured by the respondents is not excisable. The commodity which is sought to be made liable to excise duty must be a commodity that is marketable as it is and not a commodity that may by further processing be made marketable. Against assessee. - Civil Appeal No. 2062 of 1979 - - - Dated:- 6-5-1997 - S.P. Bharucha, S.C. Sen and M. Jagannadha Rao, JJ. A.B. Divan, Senior Advocate (M.G.S. Murthy, Dilip Tandon, V.K. Verma S.Ganesh, R, Narain, A. Sarar, Ms. A. Mitra, Sajan Narain Advocates for M/s I.B.D. $ Co. Sonu, Advocates, with him), for the appearing parties [Judgment per : S.P. Bharucha, J.]. - This civi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of acetylene gas. The Appellate Collector added : "This confirms their contention that the calcium carbide is not produced to the purity as required in the specification laid down by the Indian Standards 1040/60 nor the carbide is packed in any containers for the purpose of storage for any length of time." The Appellate Collector noted that the calcium carbide which was sold in the market was packed in airtight containers and conformed to the I.S.I. specifications. However, he declined to accept the respondents' contention that the calcium carbide produced by it, being not marketed as such, was not an excisable commodity. In his view, calcium carbide as occurring at Tariff Item 14AA(1) had not been qualified by any description so tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that excise duty was levied by virtue of the provisions of Entry 84 of List 1 of the Seventh Schedule of the Constitution on goods which were manufactured or produced, which was why the charge under Section 3 of the Central Excises and Salt Act was on all excisable goods produced or manufactured. The expression "excisable goods" had been defined by clause (d) of Section 2 to mean goods specified in the Schedule. The scheme in the Schedule was to divide goods into two broad categories, those for which rates were mentioned under different entries and goods under the residuary entry. The word `goods' had not been defined in the said Act but it had to be understood in the sense in which it had been used in Entry 84 of the Schedule. That was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... selling." Reliance was placed for the above findings on the judgments of this Court in Union of India v. Delhi Cloth General Mills Co. Ltd. - 1977 (1) E.L.T. (J 199) (S.C.) = AIR 1963 S.C. 791, South Bihar Sugar Mills Ltd. v. Union of India - 1978 (2) E.L.T. (J 336) (S.C.) = AIR 1968 S.C. 922, A.P. SEB v. C.C.E. - 1994 (70) E.L.T. 3 (S.C.) = 1994 (2) S.C.C. 428, Union Carbide India Ltd. v. Union of India - 1986 (24) E.L.T. 169 (S.C.) = 1986 (2) S.C.C. 547, Bhor Industries Ltd. v. C.C.E. - 1989 (40) E.L.T. 280 (S.C.) = 1989 (1) S.C.C. 602, Hindustan Polymers v. C.C.E. - 1989 (43) E.L.T. 165 (S.C.) = 1989 (1) S.S.C. 323 and Indian Cable Co. Ltd., Calcutta v. Collector of Central Excise, Calcutta Ors. - 1994 (74) E.L.T. 22 (S.C.) = 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt submitted that Tariff Entry 14AA(1) was attracted, whatever might be the further process that the calcium carbide manufactured by the respondent might have to undergo by way of purification or packaging for that would not be tantamount to further manufacture. We are unable to agree for the simple reason that the commodity which is sought to be made liable to excise duty must be a commodity that is marketable as it is and not a commodity that may by further processing be made marketable. 9. In the result, the appeal is dismissed with no order as to costs. Civil Appeal Nos. 4443-4444 of 1985: Learned counsel for the appellant submits the appellant have given no instructions to the advocate on record. The appeals are, therefore, d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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