1998 (4) TMI 236

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....nd H.K. Jain, JDR, for the Appellants. None, for the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. -  The issue for determination in these four appeals is the excisability of Hypo-solution for developing of cinematographic films. The respondents herein are engaged in the manufacture of cinematographic films exposed and developed, falling under Chapter Heading No. 3706 of....

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....was held that Hypo-solution being a product for instant use and has short shelf life, does not to be treated as excisable goods. The Tribunal held that the Department had not brought out any evidence to rebut the claim of the respondents that hypo-solution is mainly for instant use and that it is ephemeral in nature. The ld. SDR submitted that it is incorrect to say that the product has short shel....