TMI Blog2004 (3) TMI 492X X X X Extracts X X X X X X X X Extracts X X X X ..... r per : V.K. Agrawal, Member (T)]. - The issue involved in this appeal, filed by M/s. Hindon River Mills, is whether the Yarn captively consumed by them for the manufacture of fabrics is capable of being marketed. 2. Shri S.C. Kamra, learned Advocate, submitted that the Appellants, a composite textile mill, are engaged in spinning, weaving, and processing of different types of yarns and fabr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order dated 14-5-85; that the High Court vide Final Order dated 25-5-99 has disposed of their writ petition by remanding the matter to the assessing authority to finally adjudicate if the goods are exigible to excise duty, particularly keeping in view the question of marketability. He, further, mentioned that both Dy. Commissioner and the Commissioner (Appeals) have decided the matter against them ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ering the arguments Shri Kumar Santosh, learned SDR, submitted that the basis for treating the yarn as non-marketable by the Appellants is that it is not wound on cones as for captive consumption it is wound only on cheese; that it means as far as quality, body, texture, appearance and other properties are concerned both types of the yarn are the same; that the difference is only of packing otherw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... td. v. CCE, 1996 (82) E.L.T. 442 (S.C.) wherein it has been held that single yarn is a completely manufactured product and it cannot be disputed that it attracts duty. 4. We have considered the submissions of both the sides. It has not been disputed by the Appellants that the yarn is capable of being marketed once it is in the form of cones. The cone is nothing but a form of packing which cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le. It has only opined that yarn is not ordinarily bought and sold in the form of cheese . Thus the opinion tendered by the said Association does not advance the case of the Appellants at all. It has been held by the Supreme Court in the case of Indian Cable Co. v. CCE, Calcutta, 1994 (74) E.L.T. 22 (S.C.) that the word marketability only means saleable or suitable for sale, it need not be in fa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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