TMI Blog2011 (5) TMI 197X X X X Extracts X X X X X X X X Extracts X X X X ..... helf life of the product - Therefore, appellant's contention that PVC cure rods have short shelf-life is not supported by any expert opinion - In the absence of any evidence of its short life, its marketability can not be ruled out - Decided against of assessee. - E/3993/2003 - - - Dated:- 19-5-2011 - Shri R.M.S. Khandeparkar, Shri Sahab Singh, JJ. Shri S.M.Vaidya, Authorised Representative (JDR) for the respondent Per: Sahab Singh, Member (T) This is an appeal filed against the Order-in-Appeal No: RK89/AUR/2003 dated 29/08/2003. 2. Brief facts of the case are that appellants are manufacturer of polyester, HDPE and nylon monofilament falling under Chapter 54 and PVC float falling under Chapter 39 of Central Excise Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant has challenged the order-in-appeal classifying PVC cure rods under Heading 3916. Their contention is that their product is not marketable and therefore non-excisable and not classifiable under Heading 3916. They have appealed against order-in-appeal mainly on the following grounds: (i) Appellate authority conveniently interpreted the expert opinion without application of mind as he has not given any cogent reason for rejecting technical expert opinion of chartered engineer; (ii) Marketability has to be proved beyond doubt before classifying the goods as excisable; (iii) Since the goods are exempted products from duty requirement of maintaining Central Excise records does not arise. (iv) Penalty not imposable when app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... "1) Density of the given sample - 0.7102 g/cc 2) Density after keeping in boiling water for 30 minutes - 0.1625 g/cc. 3) The given sample increased in size and decreased in density when kept in boiling water." 7. From the report of Department of Chemical Technology, we find that the report does not say anything about shelf life nor marketability or use of the PVC rods. As regards declaration given by Chartered Engineer, it is also silent on shelf life of the product. Therefore, appellant's contention that PVC cure rods have short shelf-life is not supported by any expert opinion submitted by them. Commissioner (Appeals) has discussed contents of declaration of Chartered Engineer and re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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