2008 (5) TMI 241

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.... S/Shri B.K. Munshi & A.K. Nandy, Consultants, for the Respondent. [Order per: Chittaranjan Satapathy, Member (T)]. - Heard both sides. This appeal has been filed by the department against the order of the lower appellate authority. The respondents have also filed a Cross Objection. Shri B. K. Munshi, ld. Consultant appearing for the appellants states that the appellants have manufactured and sup....

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....y considering the manufacturing process and the restricted documents produced for perusal of the Tribunal, we are of the view that the disputed items in question are fabricated in the course of manufacture of Shelter Barrels which are supplied to the Defence Ministry and which carry "zero" rate of duty. The disputed items do not appear to be either marketed or marketable, but are internally used i....