Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (1) TMI 1163 - AT - Central ExciseManufacture - Printing of the forms etc. - case of Revenue is that printing of forms, though were fully exempted from payment of duty in terms of N/N. 10/2013 dated 01.03.2003 till 28.02.2006, but by Finance Bill, 2006 the effective rate @ 8% ad valorem was imposed vide N/N. 10/2006 – CE dated 01.03.2006 - Held that:- The Commissioner (Appeals) has observed that even though the goods were not sold as such, they were sent/transferred to their own other offices, outside the factory. It is further observed that the goods may not necessarily be sold, but at the same time, they can be marketable. There is no material on record that the printed stationary of the appellant is marketable. It is well settled law that Revenue has to discharge the burden of test of marketability of the product - In the present case, as the Revenue failed to discharge the burden of test of marketability, the demand of duty cannot be sustained. Appeal allowed - decided in favor of appellant.
|