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M/s Anand Mincons Versus CCE Delhi-II

Intermediate goods - N/N. 6/2002-CE dated 01.03.2002 - Held that: - In case of tax liability of intermediate products in a continuous product, it is for the Revenue to establish the marketability of such product. Though the product may not have been marketed by the appellant, the said product should be known in the market as capable of being bought and sold - matter remanded to the original authority to categorically give his finding regarding marketability of the impugned goods on which Central .....

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, Flexible Ducting, Lay Flat Tube Semi-Rigid Flexible Ducting and Parts falling under tariff heading 3917 of the Central Excise Tariff. The said product is eligible for exemption under Notification No.6/2002-CE dated 01.03.2002. The dispute in the present appeal relates to liability of the appellant to pay Central Excise duty on the intermediate goods namely; PVC coated fabric. The Revenue sought to charge duty on the intermediate product denying the exemption under Notification No.67/95. Procee .....

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d fabric is emerging in the continuous process and result in the final product as Lay Flat Tubing . PVC coated fabrics is an intermediate product with oil coated on both sides and the same is not known in the market as an item for sale and purchase. Regarding reliance placed by the Revenue on the statement given by Partner of the appellant firm, ld. Counsel submitted that the imports made by the appellant before 2003 was plastic sheets and the same are not comparable to the product, namely coate .....

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