2022 (1) TMI 197

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.... Shamita J. Patel, Shri. Rahul Gajera, Advocates for the Appellant Shri. Vinod Lukose, Superintendent (AR) for the Respondent ORDER ASHOK JINDAL The appellant is in appeal against the impugned order wherein, the demand has been confirmed at the rate of 5% of the value of exempted goods. 2. The brief facts of the case are that that appellant is manufacturer of Sugar, Molasses and Eth....

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....ty was also imposed. Against the said order, the appellant is before us. 3. Heard the parties, as facts of the case are not in dispute that during course of manufacturing of sugar, "baggase" arises which is exempted from duty therefore, the issue arises is that whether the appellant is liable to pay 5% of the value of exempted goods i.e. "baggase" or not? 3.1 As the issue has been settled by....

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....le of being bought and sold for a consideration and such goods shall be deemed to be marketable." 7. As per the aforesaid explanation, "goods" would now include any article, material or substance capable of being bought or sold for consideration and as such goods shall be deemed to be marketable. Thus, it introduce the deeming fiction by which certain kind of goods are treated as marketab....

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....ners including the declaration or alteration of retail sale price on it or adoption of any other treatment on the goods to render the product marketable to the consumer; and the word "manufacture" shall be construed accordingly and shall include not only a person who employs hired labour in the production or manufacture of excisable goods, but also any person who engages in their producti....