1997 (7) TMI 132

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....and Acetylene Black. During the course of the manufacturing process acetylene gas is produced and it is captively consumed in the production of Acetylene Black. As regards levy of excise duty the following provision was contained in Item No. 14H of the Central Excise Tariff : "14H(vi) : Acetylene (whether in dissolved condition or not)". 2. Acetylene Black is dutiable under Tariff Item No. 6....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oduced was in the nature of commercial acetylene and, in spite of impurities it was marketable and, therefore, must be regarded as `goods' and liable to duty under Tariff Item No. 14H(vi). 3. Shri S. Ganesh, the learned counsel for the appellant has assailed the said finding recorded by the Tribunal. The learned counsel has invited our attention to the recent decision of this Court in Dhrangadh....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he market for sale. Having regard to the decision in Moti Laminates Pvt. Ltd. v. Collector of Central Excise, Ahmedabad - 1995 (76) E.L.T. 241 (S.C.) that even though the goods are covered by the Tariff Item but unless marketable or capable of being marketed, they are not excisable to excise duty, this Court has held that it was essential for the authorities to record a clear finding on the questi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....gerous for handling and transport and that it is not marketable in the conditions prevalent in this country. The finding recorded by the Tribunal that the Acetylene gas that is produced during the course of manufacture of calcium carbide was marketable cannot, therefore, be upheld and the matter has to be remitted to the Tribunal for recording a fresh finding on this question keeping in view the m....