2019 (1) TMI 1163

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..... Ajay Kumar, Additional Commissioner (AR) and Shri M.R. Melvin Superintendent (AR) for respondent ORDER Per: S.K. Mohanty Brief facts of the case are that the appellant is an unit of Municipal Corporation of Greater Mumbai (MCGM) and is engaged in processing / printing of various registers, forms, books, letters etc., and supplying the same to its other establishments governed by the MCGM. A .....

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..... iled before the Tribunal. 2. Heard both sides and perused the records. 3. We find that the subject goods are classifiable under Heading No. 4820.10 of the Central Excise Tariff Act, 1985, which covers "Registers, Account Books, Note Books, Order Books, Receipt Books, Letter Pads, Memorandum Pads, Diaries and similar articles". The goods were exempted up to 01.03.2006. By Notification No. 10/2006 .....

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..... h some blanks is product of printing industries and the same is classifiable under Chapter 49 and excluded from Chapter 48 therefore in our considered view the product in question are classifiable under Chapter 4901 and hence not liable for duty. On the issue of marketability, in view of the fact that all the printed products are contained details related to and for the purpose of various day to d .....

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..... ct is commercially known in the market does not hold water for the reason that if the product in the present case since not capable being bought and sold, cannot be commercially known as marketable. We agree with the submission of Ld. Sr. Counsel that Revenue has not undertaken any exercise to prove that this very product are marketable. Therefore admittedly the Revenue has not discharged the burd .....

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..... he appellant is marketable. It is well settled law that Revenue has to discharge the burden of test of marketability of the product. In the present case, as the Revenue failed to discharge the burden of test of marketability, the demand of duty cannot be sustained. We respectfully agree with the decision of the Tribunal referred supra. 6. In view of the above discussions, the impugned order is se .....

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