TMI Blog2017 (12) TMI 691X X X X Extracts X X X X X X X X Extracts X X X X ..... wn that the isotope does not have any shelf-life and the moment it comes into existence, its start decaying and reduces to half of its weight within the time which is called ‘half-life period’ - the goods manufactured by the appellant do not have any shelf-life. The goods manufactured by the appellant are not chargeable to duty of Central Excise - appeal allowed - decided in favor of appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and monitoring treatment of heart, lung, brain and cancer etc. The said radioactive isotope is classifiable under Tariff Item No.28444000 of first schedule to the Central Excise Tariff Act, 1985. The issue involved in the present appeal is whether the said isotope is having any self-life, so as to become eligible for charging Central Excise duty on the same. Revenue issued a show cause notice date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not be equated with no shelf-life and would not ipso facto mean that it cannot be marketed . The learned Commissioner (Appeals) have further found that Hon ble Supreme Court in the said ruling had also observed that a self-life of 8 to 10 hours was enough to market the product . In view of the said ruling learned Commissioner (Appeals) held that the issue regarding test of marketability and short ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in-Appeal. 5. Having considered the rival contentions and on perusal of records, we find from the knowledge of Physics that it is known that the isotope does not have any shelf-life and the moment it comes into existence, its start decaying and reduces to half of its weight within the time which is called half-life period . Therefore, we find that the goods manufactured by the appellant do not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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