9911796707
TMI Blog2006 (1) TMI 598X X X X Extracts X X X X X X X X Extracts X X X X ..... . 10/2003-C.E., dated 1-3-2003. 1.2 The process of manufacture of the said goods is as follows :- - Silica/Quartz, Feldspar Clay and Colour Oxides are mixed and ground in Ball Mills with water. - The ground material is further mixed in a Tank. - The mixture is then passed through as Sifter to remove coarser particles and grit and then handled with Magnetic Separator to remove iron particles. - The resultant material is then filter-pressed when a cake is formed which is then dried. - The material is then granulated in the Edge Runner and then passed into small flat pieces of different shapes and sizes. - The pressed pieces are then fired in a Furnace. - If glazed pieces are required to be produced, certain glazing material is sp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tiles, chargeable to Central Excise duty at appropriate rate within the factory of production. The allegation in these notices issued was that Flat Ceramic Pieces, as intermediate product, were not declared by the assessee in their classification list/declaration, though the goods were liable to be classified under Chapter 69 of CETA, 1985, whereunder duty was required to be paid. Aggrieved by this order, the appellants came to this Tribunal and the Tribunal, vide its Order No. C-I/1238-53/99-WZB, dated 1-6-1999 - 1999 (112) E.L.T. 219 (T), remanded the matter back to the Commissioner, Central Excise & Customs, with the following major observations : "That the Departmental Representative points out this specific point, as to, whether the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ability of Flat Ceramic Pieces. (iii) the affidavit produced by the assessee of architects, dealers, etc., were of doubtful credibility as the same have been averred by persons of regular customers of the assessee. (iv) the manual of the assessee, indicating for fixation of the Mosaic Tiles, at one place stipulates that after such an application, if, any tile was found defective, the same can be replaced by giving a piece and this indicates marketability of Flat Ceramic Pieces. (v) the Internet website of some Marble Tile suppliers indicated that the said Flat Ceramic Pieces were marketable pieces. 2.1 After hearing both sides in this appeal and considering the grounds urged, it is found - (a) The Tribunal has already called the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sale is not necessary. User in the captive consumption is not determinative of that the article is capable of being sold in the market or known in the market as goods. Even transient items of articles can be goods, provided that they were known in the market as distinct and separate articles having separate uses, there would still become goods if they were capable of being marketed even during the said short period. Thus the goods with unstable character can be theoretically marketable if there was a market of such transient type of articles but one has to take a practical view on the basis of available evidence". In view of the above, in the present case, as regards the excisabillity of the goods, there is no material of the goods being ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cally from their experience have clarified as it appears from the perusal of the said Affidavits that even though Marble Tiles are not regular commercial commodities being bought and sold, such Flat Ceramic Pieces out of the said Mosaics are obtained, were not commercially known commodities. Thus, the Affidavits cannot be rejected on the grounds of doubtful credibility by considering the same have been given by the persons, "who may be the regular customers of the assessee", that the persons giving Affidavits are interested in the assessee's view was required to be established. The fact of expertise and professionalism and impartial knowledge of officers of M/s. NECC cannot be dismissed on presumption that they are interested parties. The a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to sell, purchase and apply individual Flat Ceramic Pieces on a commercial construction project, is an impossible task to accept. The websites indicate the size of the tiles therein to be as 14" x 14" and have described them as Mosaic Mounts Sheets and each sheet is sold individually with five sheets minimum order and the price is based on sheets. Small pieces of different shapes and sizes as shown in the websites indicate that the purchaser, colour and pattern to be brought together in the form sheet as Mosaic Tiles and to indicate certain number of pieces, which would make one square feet of Mosaic Tiles. They do not indicate individual replacement pieces to be available for sale. The appellants have contended that no consumer or a builde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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