TaxTMI 
TaxTMI 
TaxTMI 
1997 (2) TMI 258
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....Member (T)]. - This is an appeal filed by M/s. Premier Mills Ltd., Hosur, being aggrieved with the order-in-original dated 26-5-1988 passed by the Collector of Central Excise, Coimbatore. The matter relates to the duty liability on the cylindrical tubes with pentagonal pores, after they had been subjected to the chemical designing process. The appellants were engaged in the printing of fabrics. ....
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....d been served on the appellants on 16-12-1996. When the matter was called, no one was present. There is no request for adjournment. As it is an old matter in which the show cause notice was issued in the year 1987, after the visit of the Central Excise Officers to the factory premises of the appellants in October, 1986, we are proceeding to deal with the matter on merits after hearing Shri M. Jaya....
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....rm of plain cylindrical tubes with pentagonal pores absorbed the design and the design could be then passed on/printed on to the fabrics when passed through rollers. 5. From the facts on records, it is seen that the transferring of the design from the film to the coated screen was specific to the designs to be printed and such a coated screen with design transferred thereon could not be cons....
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....ly coated and sensitised with the designed screen, was not marketable. 8. In the case of Bhor Industries Ltd. v.Collector of Central Excise - 1989 (40) E.L.T. 280 (S.C.), the Supreme Court had held that the marketability was an essential ingredient for dutiability. Although, in the case of Andhra Pradesh State Electricity Board v. Collector of Central Excise, Hyderabad - 1994 (70) E.L.T. 3 (....