2007 (5) TMI 489

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..... Smt. R. Bhagya Devi, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. -  The lower authorities have demanded duty of over Rs. 18 lakhs from the appellants for the period October, 1987 - July, 1996 in respect of "Gold Potassium Cyanide Solution", which was prepared and captively used as an electrolyte for electroplating sewing needles (final product). After examining ....

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.... that the documentary evidence adduced by the assessee against marketability of the above solution was rejected by the lower authorities, but the authorities did not, on their own, gather evidence of marketability of the item. Though the process of preparation of the solution was furnished by the assessee, which indicated the process to be purely a chemical process, no chemical expert was consulte....