TMI Blog2008 (9) TMI 368X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the marketability of the goods. - the appellant appears to have conceded that the samples drawn for test purposes during the period of dispute were destroyed in the tests. In the circumstances, non-marketability and non-dutiability of the materials is beyond question. – In the result, the appeal of the Revenue gets dismissed. - E/1473/2000 - 1051/2008 - Dated:- 24-9-2008 - S/Shri P.G. Chack ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as rescinded on 1-3-94 and that there was no such exemption from March'94 to Aug'96. It is submitted that the question of marketability does not arise in respect of tyres and tubes drawn for test purposes and, therefore, the lower appellate authority erred in discussing the marketability of the goods. The JCDR has reiterated these submissions of the appellant. The ld. counsel for the respondents h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gests that after sampling the samples were marketed. The Civil appeals are dismissed." In the present case also, the appellant has not claimed that the samples of tyres and tubes drawn for tests were not destroyed in the tests. The lower appellate authority found the goods to be worn out due to stress/torture/friction/speed test. This finding is not under challenge. In other words, the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X
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