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2015 (11) TMI 1599
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....T) Shri R.K. Mishra, DR, for the Appellant. Shri R.S. Sharma, Advocate, for the Respondent. ORDER [Order per : Sulekha Beevi C.S., Member (J)]. - Revenue has filed the above appeal challenging the impugned order which partly allowed the refund claim. 2. The respondents are manufacturer of pneumatic tyres and inner tubes. They lodged a refund claim for Rs. 20,39,198/- dated 1-7-....
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....g the respondents are liable to pay duty. This argument does not appear to be attractive or convincing. The Commissioner (Appeals) has considered the decision rendered by the CESTAT in J.K. Industries Ltd. v. CCE, Jaipur-II - 2003 (156) E.L.T. 437 (Tri.-Del.). In the absence of testing the goods cannot be treated as marketable. The product has to undergo testing so as to be certified that it confo....