Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2008 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (6) TMI 140 - CESTAT, NEW DELHIMarketability and Dutiability of impregnated hessian cloth - hessian cloth are used in wrapping wires and cables for securing its life and utility - marketability of any good (hessian cloth) cannot be decided on basis of its availability in the market - true test to decide marketability is whether the goods are ‘marketable’ and not whether it is ‘available in the market’ - as the dispute relates to classification, notwithstanding the revenue involved, there is no option but to remand the case
|