1999 (3) TMI 253

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ng 3206.90 and as a result the demands raised by show cause notice dated 1-12-1989 for the period 1-6-1989 to 30-11-1989 and by .show cause notice dated 10-5-1990 for the period 1-12-1989 to 30-4-1990 have been confirmed. 2. Shri P. Karunakaran,S Administrator Officer along with Shri C. Durairaj, Manager (Excise) appeared for the appellants and contend that the appellants had taken their contention that the said item is not 'goods' as they are not marketable and not in stable condition. It is stated that said contention taken-up by them was considered by the Tribunal in the proceedings initiated for the earlier period and the Tribunal by its Order No, 756/98, dated 27-3-1998 was pleaded to upheld their contention and allowed the app....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ch goods intended for marketing and that the said substance is not sold in the open market as process of two or more formulated standardised and prepared forms or prepared due forms undertaken in the preparation of due bath for dyeing or printing purposes. It has been urged that mixtures are not susceptible of preservation. Such mixtures are not marketable as it is likely to deteriorate when it is kept for more than a week's time. The processors use only a mixture of inorganic metal salts totally free of any Synthetic organic material. This particular plea has not been considered by the Additional Collector. It is a fundamental principle in the Excise Law that the department has to discharge the burden with regard to marketability and also ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tral Excise, Cochin -1994 (72) E.L.T. 669 (T) wherein it is held that Synthetic Organic Dye 'Ujala' a physical mixture of already standardised, formulated and prepared ingredients, namely acid violet dye (98.5%), Ranipal (1.16%) and ultramarine blue (0.34%), dissolved in boiling water not a new product attracting sub-heading 3204.90 of Central Excise Tariff Act, 1985. In this regard, the Tribunal has also noted various judgments in support of the appellants case particularly in the case of Bush Boake Alien (India) Pvt. Ltd. v. Collector of Central Excise vide Order No. 1246/90-C, dated 13-11-1990 and that of C.C.E. v. Mallaya Fine Chemicals Pvt. Ltd. vide Order No. 1245/90-C, dated 13-11-1990, a similar view has been taken into consideratio....