TaxTMI 
TaxTMI 
2001 (9) TMI 695
X X X X Extracts X X X X
X X X X Extracts X X X X
....or the Respondent. [Order per : V.K. Agrawal, Member (T)]. - In this appeal, filed by M/s. Batliboi & Company Ltd., the issue involved is whether the Air ducts, manufactured by them, are chargeable to excise duty. 2. Shri J.S. Agarwal, learned Advocate, submitted that the Appellants entered into a contract with M/s. Sarvaraya Textiles Ltd. for modification and installation of the sup....
X X X X Extracts X X X X
X X X X Extracts X X X X
....market for being bought and sold and, therefore, they are not goods to attract duty of excise. The learned Advocate, further, submitted that mere cutting, welding and sizing does not amount to manufacture. He relied upon the decision in the case of Om Metal & Minerals Ltd. v. C.C.E., Jaipur-I [2001 (44) RLT 391 (CEGAT)] and Haryana State Electricity Board v. C.C.E., New Delhi [1998 (29) RLT 235 (C....
X X X X Extracts X X X X
X X X X Extracts X X X X
....hould be brought and sold in the open market; that goods with particular specifications are sold only to a particular person which does not mean that the goods are not marketable. 4. In reply, the learned Advocate, submitted that the goods in question are not marketable after folding, bending and rivetting as per specifications; that it has been held by the Tribunal in the case of Palmtech E....