Resin-treated fabric for Gauntlet production deemed non-marketable by CESTAT, Kolkata

The Appellate Tribunal CESTAT, Kolkata confirmed that resin treated polyester fabric used captively in manufacturing Gauntlet is non-marketable. The impugned order was set aside, and all three appeals were allowed due to lack of evidence proving marketability of the goods, aligning with a prior case involving similar goods.

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The Appellate Tribunal CESTAT, Kolkata confirmed the prima facie view that resin treated polyester fabric used captively in manufacturing Gauntlet is non-marketable. The impugned order was set aside, and all three appeals were allowed based on lack of evidence to prove marketability of the goods. The decision was in line with a previous case involving similar goods.

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