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TMI Blog2016 (11) TMI 96X X X X Extracts X X X X X X X X Extracts X X X X ..... oner, Eluru division. In the said list, respondents had then declared the goods as non-excisable goods. During the course of processing of the said list, the Assistant Commissioner, Eluru observed that the goods declared as non-excisable category, were in the nature of manufactured goods of iron and steel falling under Tariff Entry No. 7308.90 attracting duty of 15%. Hence, a show cause notice was issued proposing to classify the impugned goods under chapter heading 7308.90 and to demand duty thereon. In their reply dated 11-12-1991, to the show cause notice, the respondents stated that the goods were not the result of any manufacturing activity and that they did not find any marketability for the goods. They further stated that specific ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cts is also not sustainable. The essence of marketability is neither in the form nor in the shape or condition of the article, but by the commercial identity of the article as it is known to the market. The contention that generally these goods are not bought and sold in the market or that there is no demand for them in the market is irrelevant. That these items are commercially known products to the market. 3. On behalf of department, the Ld AR Shri. S.C. Bose reiterated the grounds of appeal. He also relied upon the Larger Bench decision in Mahindra & Mahindra case reported in 2005 (190) ELT 301, Tribunal decision in Sanjay Indl Corporation V CCE, Mumbai 2003 (155) ELT 369 (Tri-Mum) and Electrical & Hardware Industries UIO 1997 (95) ELT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cross arms: the process involved is the same as LT3. Cross arms except the length of the MS angle changes. 11KV Top cleats: a) The process involved is MS angles of 50x50x6mm are cut into foot lengths, punching a hole and tack welding 2"flat piece sat the required distances. b) Tack welding one of the stay clamps in a set consisting of two stay clamp pieces at the bottom of the "L"shaped flat piece. c) Punching of necessary holes. MS Back clamps: The process involved in fabricating back clamps is cutting MS flat, punching holes and bending into required shape. The function of back clamps is to fix cross arms to the pole. 33 KV and 11 KV top fittings: 11K V and 33kV top fittings with MS angles 65x65 x 6mm/channel 75x40mm duly welding 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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