2007 (9) TMI 478

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Kannan, Advocates, for the Appellant. Dr. Nitish Birdi, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. -  The appellants are manufacturers of gold jewellery and watches. In their jewellery division, they make a wax mould called 'wax tree' which, in turn, is used to make plaster-of-paris mould, which ultimately is used in the manufacture of gold jewellery. As rightly ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ity filled with plaster of paris and the filled cavity is heated in furnace at a very high temperature. Due to the high temperature, the wax tree melts and it no more exist. Thereafter, gold is poured into the cavity of plaster of paris it occupy the cavity that is in the form of tree (out of gold which is then trimmed to get individual pieces of gold jewellery." The original authority, in adju....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....g from another show-cause notice for the period March to May 1999, a demand of duty of Rs. 11,604/- was confirmed against the assessee by the Assistant Commissioner and this decision was upheld by the Commissioner (Appeals) in Order-in-Appeal No. 136/2000, dated 23-10-2000, which is under challenge in Appeal No. E/252/2001. 2. After hearing both sides and considering their submissions, we ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....specific mention in the Tariff and, therefore, "wax tree" should be held to be dutiable. 3. After considering the submissions, we are of the view that the marketability issue should be examined afresh by the original authority in the light of binding case law on the point. While the original authority considered the item to be "goods" on account of its movability, the Commissioner (Appeals....