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of <h1>Resin-treated fabric for Gauntlet production deemed non-marketable by CESTAT, Kolkata</h1> <h3>KE. TECHNICAL TEXTILES PVT. LTD. Versus COMMISSIONER OF C. EX., KOLKATA</h3> KE. TECHNICAL TEXTILES PVT. LTD. Versus COMMISSIONER OF C. EX., KOLKATA - 2009 (235) E.L.T. 253 (Tri - Kolkata) 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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