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2014 (12) TMI 161 - AT - Central ExciseWaiver of pre deposit - Classification of goods - distinction between dipped tyre cord fabric and rubberised tyre cord fabric - marketability of goods - Held that:- It is evident from the Show Cause Notice that the impugned goods are actually the goods obtained after stage 1 of ‘rubberisation’ and before stage 2 of rubberisation and that is what has been referred to in the Show Cause Notice as ‘dipped rubberised fabrics’. The appellants dwelt on this issue at great length to contend that the Show Cause Notice was issued for rubberised tyre cord fabrics which is classifiable under 58.06 as rubber pre-dominates therein. In this regard, it is seen that in paras 13 (c) and 14 of the order-in-original, the adjudication authority makes it amply clear that the goods in question are obtained after dipping (stage-1) (in which certain amount of rubber gets deposited) and the dispute of classification in this case is limited to the classification of stage-1 dipped fabric only. The fact that there was no ambiguity in this regard in the appellants mind is evident from the fact that the quantity and value on which the duty has been demanded were given by the appellants themselves vide their letter dated 24.7.1998 and those quantity and values clearly pertained to the goods obtained after stage-1 (after dipping) and before their rubberisation (referred to as stage-2 in para 13(c) of the impugned order. Thus the appellants contention that the impugned goods were rubberised tyre cord fabrics obtained after stage 2 is an afterthought contrary to the evidence on record. Marketability of goods - Held that:- Product has actually been transported by road by the appellants on payment of duty for being used several hundred kilometres away in the manufacture of excisable goods. This clearly shows that the product is not only classifiable as distinct commodity but is also stable and capable of being transported by road long distance and bought and sold. In view of the foregoing prima facie it is evident that the impugned goods are also marketable. - Thus prima facie the appellants have not been able to make a case for full waiver of pre-deposit - Partial stay granted.
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