2000 (4) TMI 38

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....udgment per : R.C. Lahoti, J.]. - The respondents are engaged in the manufacture of insecticides, fungicides, weedicides and pesticides falling under Tariff sub-heading 3808.10 and excisable thereunder. During the process of manufacturing Mercuric Acetate (MA), Para Chloro Phenyl Valeric Acid (PCA), and Chloro Synthetic Acid Chloride (CSA Chloride) came into existence as intermediate products. The....

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....chedule. The taxable event in the case of excise duty is the manufacture of goods. In order to excisable goods (i) there must be goods (ii) having come into existence as a result of manufacture, and (iii) to be goods, the article must be known to the market as such and as would ordinarily come to the market for being bought and sold. Actual sale of the article is not required but it must be capabl....

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....nking it with production or manufacture is that the goods so produced must be a distinct commodity known as such in common parlance or to the commercial community for purposes of buying and selling." underlining by us] 3.Though the intermediate goods so coming into existence may be specified in the Schedule as excisable they would not be subjected to duty unless they satisfy the test of marketa....

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....ners it was not excisable on the ratio of Moti Laminates. As held in Collector v. Ambalal Sarabhai Enterprises - 1989 (43) E.L.T. 214 (S.C.) onus to establish that an article is "goods" and marketable, is on the department. 4.In the case at hand the Collector (Appeals) has found that the abovesaid three intermediate products came into existence at a certain stage of a multiple stage integrated ....