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TMI Blog2019 (2) TMI 1170X X X X Extracts X X X X X X X X Extracts X X X X ..... For the Respondent : Shri Anil Choudhary, Asst. Comm. (AR) ORDER PER : P ANJANI KUMAR The appellant, M/s.Colgate Palmolive (India) Ltd., are engaged in the manufacture of toothpaste and removal of the same on payment of duty. However, they were using a small amount of base cream used in manufacture of toothpaste for R&D purpose and after a duration of time the same was removed in the form of wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Tribunal in the case of Waxpol Industries Ltd. - 2000 (126) ELT 1001, wherein it was held that testing sample is a technical necessity for quality control and are not taken outside the factory and therefore, no duty can be demanded thereupon. He also relied upon the Hon'ble Supreme Court decision in the case of Tata Iron & Steel Co. Ltd. - 2004 (165) ELT 386 (SC), wherein the Hon'ble Apex C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e dumped after testing and after duly accounting in their records. We find that learned Commissioner (Appeals) has taken a stand that the appellants have not contested his earlier order dated 08/07/2010 for a different period on the same set of facts; a s such, it is deemed that the appellants have accepted the contention of the department. We find that the logic of learned Commissioner (Appeals) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hey do not assume the character of being goods which can be marketable and saleable. Dumping of waste cannot be equated to clearance of excisable goods. Therefore, by following the ratio of the cases cited above, we find that there is a force in the contention of the appellants and stand of the Revenue is not acceptable. Moreover, in view of the facts that the appellants have informed about thei ..... X X X X Extracts X X X X X X X X Extracts X X X X
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