2004 (4) TMI 508

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....for the Appellant. Shri S.V. Parelkar, JDR, for the Respondent. [Order per : Moheb Ali M., Member (T)]. - The applicant is a manufacturer of toys falling under Heading 95.02 and 95.03 of the schedule to the Central Excise Tariff Act, 1985. During the process of manufacture of such toys, an intermediate product, viz. plastisol, comes into being. Plastisol was then shifted to a container of....

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.... the absence of any viscosity depressant and in the applicant's case no such viscosity depressant is added to the product. 2. After hearing both sides, we observe that the burden of proof that a product is marketable is on the department. In the light of the fact that plastisol has a very limited shelf life, we observe that prima facie the applicants have a strong case in their favour. We ....