2001 (4) TMI 87

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..... e Department fairly states that the Department does not question the correctness of the judgments in Moti Laminates Pvt. Ltd. Ors. v. Collector of Central Excise, 1995 (76) E.L.T. 241 (S.C.) = 1995 (3) SCC 23, and Union of India Anr. v. Delhi Cloth and General Mills Co. Ltd. Anr., 1997 (91) E.L.T. 23 (S.C.) = 1997 (5) SCC 767, insofar as the issue of marketability is concerned. 3. Tariff I .....

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..... eals before it. It has proceeded simply upon the basis that structurals are not exigible to excise duty. It has failed to appreciate that there is a tariff entry which makes structurals exigible to excise duty and that they are so exigible, provided that they are new identifiable goods that are the result of manufacture or processes and they are marketable. 6. It, thus, becomes necessary to set .....

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