2001 (10) TMI 199

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....ts, where the assessees are the same. These are therefore disposed off vide this single order. 2. The assessee manufactures soaps. Such soaps are packed in wrappers and are stored in the bonded storeroom. Quality testing is undertaken on soaps so stored. The batches which had not passed the standards laid down are taken back. The soap cakes are unwrapped and are put back into the manufacturing ....

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.... subject rule was not available. His having upheld the original order the assessee has filed appeal No. E/582/2001. 4. The claim made by the assessee is that the marketability is an essential characteristic. Goods which are not marketable do not attract duty. A manufacturer would not without reason destroy fully manufactured goods unless they were unsaleable due to bad quality. On this ground t....