2000 (9) TMI 645

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.... (Appeals) was competent to hear the appeal against the Order passed by the Additional Collector; and (b)     whether samples of "Concrete Cubes" captively used for ground decoration and fencing purpose after conducting the necessary tests can be considered as excisable goods under sub-heading 6807.00 of the Central Excise Tariff, 1985 and liable to duty before clearance for such internal use. 2. The facts relevant for this appeal are that the respondents are manufacturers of "Concrete Sleepers" which include "Concrete Cubes" falling under sub-heading 6807.00 of the said Tariff Act. The aforementioned goods are manufactured against the agreement entered between the Railways and the respondents. The agreement s....

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....ed on merits in their appeal before Collector (Appeals), Calcutta. Hence, this Revenue appeal before the Tribunal raising the twin issues mentioned in para 1 supra. 3. Shri R.K. Roy, learned JDR appearing for the appellant, reiterates the reasoning contained in the grounds of appeal and submits that the order impugned deserves to be set aside. 4. Countering the arguments of the Revenue, Shri G.K. Mundhra, learned Chartered Accountant appearing for the respondents, contends that the impugned goods are meant for testing purpose only and cannot be brought to the market for sale and as such do not satisfy the marketability criterion to attract central excise duty. He submits that after the test, instead of throwing away the impu....