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2015 (5) TMI 1009 - CESTAT AHMEDABADDuty demand on fabricated structures for installation of plant and machinery - as per revenue the fabricated items cannot be classifiable under sub-heading No. 89.01 of the Schedule to the Central Excise Tariff Act, 1985 - assessee opposed the demand as that the goods are not marketable and hence not excisable - Held that:- The onus lies with the Revenue in respect of the marketability of the product. It has also observed that the marketability cannot be established on the basis of mere sale of goods. It requires sufficiently proved that the product is commercially known. The learned Authorised Representative relied the decision of Hon’ble Supreme Court in the case of A.P. Electricity Board (1994 (2) TMI 56 - SUPREME COURT OF INDIA ) wherein held that the marketability of the article does not depend upon the number of purchasers nor is the market confined to territorial limits of the country. In the present case, we do not find any material that the structures constructed by the appellant for the purpose of construction of the jetty is commercially known as similar to pontoons in any market. In view of the above discussion, we find that the demand of duty along with interest and penalty cannot be sustained. - Decided in favour of assessee
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