TMI Blog1997 (6) TMI 202X X X X Extracts X X X X X X X X Extracts X X X X ..... The facts of the case leading to the present appeal are that the appellants are manufacturers of Laminates. During the course of visit to the factory of appellant, it was noticed that some fabrication work was in progress. On an investigation the officers found that the work of fabrication of M.S. Steel racks was undertaken by the assessee without filing any declaration, intimation and with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... parts themselves. He therefore held that Heading 94.03 included furniture as well as parts thereof. Against this finding of the ld. Collector (Appeals) the appellants have filed the present appeal. None appeared for the appellants. However, the appellants have made written submissions and have prayed for consideration of the case on merits. In their written submissions they have stated that in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the market to be bought and sold. 2. Shri P.K. Jain, the ld. SDR appearing for the respondent Commissioner submits that the dispute is limited to parts only; that the parts fabricated by the appellant were identifiable; that the process undertaken by them was not a simple process of just cutting of longer angle Iron pieces but was fabrication of identifiable part of Steel Furniture. He submitt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lts. Looking into this aspect as to whether these goods are generally marketed or marketed in the case of the appellant, we find that these goods are not generally marketed nor any evidence was brought on record to prove that the appellant was selling these items to any one. Actually these goods are not bought and sold in the market also. Since the product was not being marketed nor it was general ..... X X X X Extracts X X X X X X X X Extracts X X X X
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