TMI Blog2017 (4) TMI 1219X X X X Extracts X X X X X X X X Extracts X X X X ..... ct in question is definitely not marketable and therefore cannot be charged to duty - appeal allowed - decided in favor of appellant. - E/242/2007 - 40644/2017 - Dated:- 21-4-2017 - Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri R. Janardhana Pillai, Consultant for the Appellant Shri S. Govindarajan, AC (AR) for the Respondent ORDER Per: Madhu Mohan Damodhar The issue in dispute relates to dutiability of Gold Potassium Cyanide Solution emerging as an intermediate product and consumed by the appellant captively for manufacture of Gold Eyed Handle Sewing Needle. The issue arising for determination is whether the said intermediate product is dutiable or not. 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been no discussion on the marketability or otherwise of the said Gold Potassium Cyanide Solution. He submits that the Commissioner (Appeals) has merely reproduced a number of case laws and without any further discussion, passed the impugned order. Learned consultant also takes us through para 2.1 of the impugned order where the manufacturing process of Gold Potassium Cyanide Solution has been indicated and submits that the resultant product is not only highly poisonous because of the presence of its cyanide molecule but also it is highly unstable. He submits that the product cannot be marketed in that form. 5. On the other hand, learned AR reiterates the findings in the impugned order. He also submits information about Gold Potassium ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... keep the water calm and tranquil. In order to constitute goods twin tests have to be satisfied, namely, process constituting manufacture and secondly marketability. In the present case the second test of marketability is in issue. It is well-settled that goods are manufactured with the object of being sold in the market. If the goods are not capable of being sold then the test of marketability is not fulfilled. Further, the burden is on the Department to prove whether there is the process which constitutes manufacture and secondly whether the product is marketable. 8. It is also distressing to note that in spite of the two occasions that the matter has been remanded for denovo consideration, with specific instructions. Those instruc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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