2000 (3) TMI 769

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.... for the Appellant. Shri A. Ashokan, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  Appeal taken up for disposal with the consent of both sides and after waiving deposit. 2. The question for consideration in this appeal is liability to duty of the plates and other parts of electric storage batteries manufactured by the appellant. The batteries themselves....

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....bility of these components, which it lies on the department to prove, has not been established. The Commissioner has tried to answer this point by saying that the components are used in the manufacture of the final product and have an identity independent from that of the final product. The departmental representative seeks to supplement this by saying that capability of the goods from marketing h....

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....ellant. However, we are satisfied that the Commissioner does not really come to a clear finding based on sufficient evidence that the goods are marketable. The fact that a commodity might have independent use does not itself render it marketable. For something to be marketable, there must be at least one buyer and one seller. In the absence of a buyer or a seller, it cannot be said that the goods ....