9911796707
TMI Blog2008 (6) TMI 140X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant has to purchase hessian cloth which is dipped and dried in a suitable compound then cut into tapes and impregnated with bitumen which are wrapped around the wires and cables for securing its life and utility. The 'impregnated proofing tape coated with bitumen' is thus one of the components of insulated wires and cables. It is captively consumed. It is a semi-finished product and is not marketable as such. 2. The appellant was served with show cause notice alleging that it had not paid duty on impregnated hessian cloth falling under Chapter Sub-heading 5909.00 from 28-2-1986 and, in fact, had not submitted price list and classification list regarding the same. The appellant took a stand that the hessian cloth processed by them ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the market, and as there are no buyers of hessian cloth tapes in open market, it does not qualify as excisable goods. 4. The former submission of the counsel is undoubtedly well-founded. Shelf-life can never be test of the excisability of the goods. The true test is its marketability. A goods having negligible shelf-life may be marketable while another goods having a long shelf-life may not be marketable at all. 5. However, prima facie, we do not find merit in the latter submission of Shri Jain, as noted hereinabove. We do not wish to go into the issue of marketability in-depth and record any finding. There is no evidence available in the records on the basis of which the marketability of the hessian cloth tape could be decided. Of cours ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not also necessary that the goods in question should be generally available in the market. Even if the goods are available from only one source or from a specified market, it makes no difference so long as they are available for purchasers. Now, in the appeals before us, the fact that in Kerala these poles are manufactured by independent contractors who sell them to Kerala State Electricity Board itself shows that such poles do have a market. Even if there is only one purchaser of these articles, it must still be said that there is a market for these articles. The marketability of articles does not depend upon the number of purchasers nor is the market confined to the territorial limits of this country." 6. We do not wish to cite other ..... X X X X Extracts X X X X X X X X Extracts X X X X
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