2009 (7) TMI 927

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.... Singh, DR, for the Respondent. [Order per : Justice R.M.S. Khandeparkar, President (Oral)]. -  Heard learned Advocate for the appellant and learned DR for the respondent. 2. Under the impugned order the applications for remission of duty of Rs. 1,37,29,232/- has been rejected and the appellant has been directed to pay the said amount of duty along with interest and equal amount of pe....

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....erefore they were not marketable and hence question of duty liability does not arise. The contention has been rejected by the authority while observing that "chapter note 10 to chapter 29 and chapter note 5 to chapter 33 of the First Schedule of the Central Excise Tariff Act, 1985 provide that adoption of any treatment to render products of these chapters marketable to the consumer shall amount to....