2006 (4) TMI 394

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....for the Appellant. Shri M.K. Srivastava, SDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. The learned Advocate for the appellants states that the impugned goods namely - sulphur paste, zinc paste and composite paste are used as intermediate product in the manufacture of sheath contraceptives, which are exempted from duty. It is his contention ....

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....iew of the Hon'ble Supreme Court's decisions cited above, it is not relevant that the goods are actually marketed. 3. After hearing both sides and perusal of the case records and the cited decisions, we find that the impugned goods, which are produced by physical mixing of various inputs, are called sulphur paste, zinc paste and composite paste respectively and these, products are not sold....