1998 (1) TMI 136

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..... To arrive at the basis of this conclusion, the Assistant Collector has passed a very detailed speaking order. The samples were sent for chemical test and the Chemical Examiner, Central Revenue Laboratory had opined that "the sample is in the form of carded sliver composed wholly of wool fibres. It may be verified by executive checks whether the factory has got gill boxes and the same have been used in the manufacture of sliver under reference". The adjudicating authority in order to verify this opinion of the Chemical Examiner visited the factory along with scientist of Textile Manufacture Section, Central Sheep and Wool Research Institute, Avikanagar, Shri P.K. Arora on 28-4-1984. He was accompanied by Shri N.R. Lodha, Executive Director....

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....ame is not marketable and not goods. The Assistant Collector has proceeded to consider the item as goods on the basis of its inclusion in the Tariff Schedule as item. 2. Arguing for the appellants, the learned Advocate drew attention to Para 9 of the memo of appeal and submitted that the evidence placed by the appellants was not considered including the request of the party to the Collector (Appeals) to visit the factory and confirm their plea that they have not installed the gill boxes. 3. During the course of arguments, Shri Ravinder Narain and Shri V. Sridharan, the learned Advocates who were present in the Court submitted that on this identical product there are judgments of Delhi High Court and Bombay High Court wherein....