2002 (5) TMI 630

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....ntant, for the Appellant. Shri J.M. George, JDR, for the Respondent. [Order per : G.N. Srinivasan, Member (J)]. -  This is an appeal filed by the assessee against the decision of the Collector of Customs and Central Excise, Goa, in Order-in-Original No. 3/Collr. Goa/CEX/95, dated 31-1-1995 whereunder he has confirmed the show cause notice dated 26-10-1989 issued to the assessee, prop....

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....The show cause notice alleges that various provisions of the Act and Rules were violated by the assessee appellant. In terms of Annexure I, the break-up of the value of steel was mentioned. On 16-6-1993 reply was made by the assessee stating inter alia that the shuttering comprises of duty paid M.S. plates, angles and flats temporarily bolted to each other to give desired shape to the concrete str....

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.... are not assessable to central excise. It is emphatically argued that the goods are not marketable. The final product, namely the shuttering which is used for concreting the immovable property. The construction or creation of the concrete has been fully described in the reply to the show cause notice. Therefore the M.S. steel plates which are removed after hardening of the concrete are not shutter....