2000 (2) TMI 335

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....e, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. Revenue has filed the above appeal against the order in appeal passed by the Collector (Appeals) who has accepted the assessees' contention that waste and scrap arising in the course of manufacture of audio video magnetic tape is not excisable since it is not marketable. According to the ld. DR, a similar product is being man....

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....d taken is that marketability test is not relevant and that mere entry of an item in the tariff is sufficient to hold that the goods are liable to duty. The Department has not controverted the claim of the assessees which has been accepted by the lower Appellate Authority that the item in question is not marketable. Further, in the show cause notice no where reference is made to clearance of ident....