2017 (4) TMI 1219

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....for determination is whether the said intermediate product is dutiable or not. 2. This is the third round of litigation. In the first round, the Tribunal vide Final Order 30.8.1994 remanded the matter with the following specific directions:- (i) The classification of the product viz. "Gold Potassium Cyanide" will have to be examined with reference to note 1 of chapter 28. (ii) The marketability of Gold potassium cyanide solution will have to be established. (iii) Demand of duty beyond the period of six months would not liable to be confirmed if duty is found to be leviable." 3. In subsequent denovo proceedings, the demand was scaled down to Rs. 18,47,048/- for six months only and inter alia, a penalty of Rs.....

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....in the impugned order. He also submits information about Gold Potassium Cyanide MSDS, downloaded from the internet, to prove that the item is marketable. Hence he contends that since they manufacture the Gold Potassium Cyanide Solution in the factory, the same would definitely be in the nature of a marketable product. 6. Heard both sides and perused the records. 7. The literature submitted by learned AR pertains only to solid crystalline form of Gold Potassium Cyanide. The illustration thereto also involves crystalline forms only. Under the head Transparency, it has been indicated that it is clause 6.1 poisonous material. On the other hand, what is manufactured by the appellant is evidently Gold Potassium Cyanide Solution and not Gold....