2007 (7) TMI 58

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....been filed against the following Orders-in-Appeal :- (i) 2/2006 (H-IV) (D) C.E. dated 31-8-2006 (ii) 4/2006 (H-IV) (D) C.E. dated 18-9-2006 both passed by the Commissioner of Customs & Central Excise (Appeals), Hyderabad. 2. Shri C.T. Krishnamurthy, the learned Advocate appeared for the appellants stated that both the appellants are manufacturers of Doubled Edged Safety Razor Blades which ar....

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....er (Appeals) relying on the instructions held that the samples drawn are liable to pay duty. However, he remanded the matter to the Original authority for re-quantification of the duty. The learned Advocate urged that the issue is squarely covered by the decision of the Tribunal in the case of J.K. Industries Ltd. v. Commissioner of Central Excise, Jaipur-II [2003 (156) E.L.T. 437 (Tri. - Del.)]. ....

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....oved for Inhouse tests to be carried out by the appellants in accordance with BIS Manual. It is now settled law that the testing is essential for making the gods marketable. In the absence of testing the goods cannot be sold and they cannot be treated as marketable. This was the view expressed by this Tribunal in a number of decision which have been relied upon by the Appellants. The Supreme Court....