1998 (4) TMI 318

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.... for the Appellants. Shri S. Nunthuk, JDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - The issue involved in this appeal is whether the products manufactured by the appellants known as Steel Benches is marketable or not so as to attract excise duty under the Central Excise Act. 2. Shri P.N. Kaul, learned Advocate, submitted that four moulds are kept on a hollow c....

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....80 (S.C.), Collector of Central Excise v. Amaratara Industries, reported in 1988 (37) E.L.T. 152 (Tribunal) and Wimco Pen Company v. Collector of Central Excise, reported in 1992 (60) E.L.T. 628 (Tribunal) in which it was held that marketability is essential ingredient for dutiability of the products. He also submits that the department has not produced any evidence to show that this product is ca....