TMI Blog2018 (6) TMI 772X X X X Extracts X X X X X X X X Extracts X X X X ..... marketing this yarn even if they have not actually sold any. Thus, the excisability of the product in question is established by the declaration by the assessee themselves in the classification list - singly ply jute yarn manufactured by the appellant is marketable and therefore excisable - appeal dismissed - decided against appellant. - APPEAL Nos. E/904-906/2009 - FINAL ORDER No. A/30624-30626 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cts are not undisputed. The appellants manufactured single ply jute yarns and used it to manufacture multiple fold yarn jute which is cleared without payment of duty. The appellant also filed classification list with the department indicating single jute yarn as the goods intended to be cleared by the appellants. 2. Final products of the appellants are exempted vide notifications No. 26/95-CE, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (b) In a similar case, in the case of Sri Venkata Balaji Jute Mills Pvt. Ltd., Srikakulam District, the adjudicating authority held that jute yarn at bobbins stage is not marketable and dropped the demands. (c) Entire demand arises on account of an audit objection by CAG which has finally been settled. (d) In view of the above, Order-in-Appeal may be set aside with consequential relief. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the single ply jute yarn which the manufacturer has capable of being marketed. This fact has not been disputed by the appellant. Thus they had an intention of marketing this yarn even if they have not actually sold any. Thus, the excisability of the product in question is established by the declaration by the assessee themselves in the classification list. We, therefore, agree with the findings of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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