1998 (5) TMI 141

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.... Dr. S. Chakraborty, Advocate, for the Respondents. [Order per : P.C. Jain, Member (T)]. - Short question in both these appeals is whether `Pigging Pots' and `Roll Craddles' roughly cast by the respondents herein for a temporary use to be ultimately remelted, is liable to duty or not. Respondents' case is that the goods are not marketable. According to them, these are nothing but a very roug....

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.... the criterion for determining the excisability. He submits that it is not denied that the products are two articles brought into existence by casting of molten metal into definite shapes. Therefore, it is asserted by the J.D.R. that these are marketable, although the marketing may be very poor. 4. As against the aforesaid plea, Dr. Samir Chakraborty for the respondent firm, has submitted ....

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....th and General Mills Co. Ltd. reported in 1997 (92) E.L.T. 315 (S.C.); (ii) Moti Laminates Pvt. Ltd. v. Collector reported in 1995 (76) E.L.T. 241; (iii) Union Carbide India Ltd. v. Union of India reported in 1986 (24) E.L.T. 169 (S.C.). 6. He also relies on Tribunal's Judgment in the case of United Phosphorus Ltd. v. Collector of Central Excise, Baroda reported in 1996 (81....