9911796707
TMI Blog2000 (4) TMI 38X X X X Extracts X X X X X X X X Extracts X X X X ..... that these facts and mere mentioning of an item in Drawback Rules with reference to a different context was not enough to satisfy the test of marketability unless it was shown that the intermediate products were capable of being taken to market and bought and sold. No fault can be found with the view taken by the Tribunal. The appeals are devoid of any merit - 8999-9000 of 1996 - - - Dated:- 7-4-2000 - S. Rajendra Babu and R.C. Lahoti, JJ. [Judgment per : R.C. Lahoti, J.]. - The respondents are engaged in the manufacture of insecticides, fungicides, weedicides and pesticides falling under Tariff sub-heading 3808.10 and excisable thereunder. During the process of manufacturing Mercuric Acetate (MA), Para Chloro Phenyl Valeric A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Union of India v. Delhi Cloth General Mills Co. Ltd. - 1997 (92) E.L.T. 315 (S.C.) the following statement of law from Moti Laminates Pvt. Ltd. v. Collector of Central Excise, Ahmedabad - 1995 (76) E.L.T. 241 (S.C.) has been reaffirmed :- "The duty of excise being on production and manufacture which means bringing out a new commodity, it is implicit that such goods must be usable, moveable, saleable and marketable. The duty is on manufacture or production but the production or manufacture is carried on for taking such goods to the market for sale. The obvious rationale for levying excise duty linking it with production or manufacture is that the goods so produced must be a distinct commodity known as such in common parlance or to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts and therefore they could not be held to be goods as understood in commercial parlance because they were not marketable. The department had failed in showing if any facility existed for separation of the said three products and whether in the form in which the said three products came into existence in the reaction process were capable of being marketed. The finding of fact so arrived at has not been challenged much less dislodged before the Tribunal. The only argument advanced before the Tribunal was that the three items were mentioned as "goods" in the dictionary and in the excise tariff and Mercuric Acetate (MA) was also mentioned as one of the items entitled to drawback in Duty Drawback Rules. The Tribunal has observed that these fact ..... X X X X Extracts X X X X X X X X Extracts X X X X
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