2015 (4) TMI 961

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.... nanda, Adv., Mrs. B.Sunita Rao, Adv. and Mr B Krishna Prasad, Adv. For the Respondents : Mr L P Dhir, Adv., Mr Pranab Kumar Mullick, Adv., Mrs Sona Mullick, Adv., Mr Sebat Kumar Deuria, Adv., Mr Nishant Piyush, Adv. and Mr Vikas Nautiyal, Adv. ORDER The respondent-Company is manufacturing floating pontoons which it describes as 'Pantoon with spuds'. According to the respondent th....

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.... that primary reason given by the Tribunal while allowing the appeal is altogether different ground. The Tribunal has come to the conclusion that the product is not marketable and, therefore, would not attract any excise duty. After discussing this aspect in detail the Tribunal at the end has also returned the finding that the manufacture of ' Pantoon with Spuds' is classified under 8905.0....