TMI Blog1997 (7) TMI 445X X X X Extracts X X X X X X X X Extracts X X X X ..... er : G.A. Brahma Deva, Member (J)]. These are three appeals filed by M/s. South India Viscose Limited have a common issue for decision and, therefore, they are clubbed together and are being disposed of by this common order. 2. The Appellant, M/s. South India Viscose Limited are manufacturers of Sulphuric Acid, Woodpulp, Man-made staple fibre and filament yarn. During the course of manufac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 11A for the recovery of duties. The Show Cause Notices were duly answered by the Assessee claiming that these items are not excisable goods. 3. The Collector negatived the contention of the Assessee and confirmed the demand. Hence this appeal. 4. The short point to be considered in this case is whether the effluent sludge cleared by the Assessee during the period April, 1984 to Octobe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther having the characteristic of sulphur nor the manufactured item not liable to excise duty and the same was not classified under Heading 3801.90, following the earlier decision of the Tribunal including M/s. Modi Vanaspati Mfg. Ltd. v. Collector of Central Excise reported in 1990 (47) E.L.T. 57. 5. Shri G.D. Sharma, the ld. JDR, countering the arguments submitted that it is not in doubt that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bility. 6. We have carefully considered the submissions made by both sides. The Tribunal in their own case has taken the view that sulphur sludge is in the nature of scrap neither having the characteristic of sulphur nor the manufactured item. Admittedly, effluent sludge is arising in the course of manufacture of wood pulp which is neither the main product nor the by product, by only a waste whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the Supreme has held that the burden lies on the Department to prove marketability. The important aspect is that the Department did not established the marketability of the very commodity in the instant case or its capability of being marketed. In the facts and circumstances, following the ratio of the above said decisions, we accept the contention of the Appellant that the item in question is n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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