2001 (7) TMI 639

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... Shri M.P. Singh, JDR, for the Respondent. [Order per : C.N.B . Nair, Member (T)]. -  The issue involved in the present appeal is dutiability of one electronic weigh bridge (Pit type 30 Tons capacity, Platform 9m x 3m size with digital display and printer and industrial terminal). This weigh bridge was constructed by the applicant in the premises of M/s. Varinder Agro Chemicals Ltd.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e demand was dropped. The Revenue filed an appeal against this order and Commissioner (Appeals) vide his Order-in-Appeal No. 74/CE/CHD/2001, dated 20-2-2001 reversed this order and held the goods to be dutiable. The present appeal and the stay application are directed against this order. 2. The contention of the appellant in support of the stay application is that even the Commissioner (Appeals....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....several decisions of the Supreme Court that only goods that satisfied marketability test can be treated as excisable goods. It is further clear that in order to satisfy the marketability test goods as such should be capable of being brought to the market. If the goods have to be dismantled for bringing to the market, it ceases to be the goods and becomes dismantled parts. 5. Both the autho....