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TMI Blog1989 (4) TMI 88X X X X Extracts X X X X X X X X Extracts X X X X ..... made use of by the Respondent-Company in the manufacture of tyres attracts the excise duty under Tariff Item No. 15A(1). Tariff Item No. 15A(1) relates to artificial or synthetic resins and plastic materials or artificial resins obtained by esterification of natural resins or of resinic acids. 2. The learned Single Judge was pleased to grant rule in terms of prayer (b) of the petition on the grou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Civil Appeal No. 2820 of 1984,. [Since reported in 1989 (40) E.L.T. 280 (S.C.)], wherein Their Lordships observed :- "This view was reiterated again in Union Carbide India Ltd. v. Union of India (1986) 2 SCC 547 where Pathak, J., as the learned Chief Justice then was, speaking for the Court observed that in order to attract excise duty the article manufactured must be capable of sale to a con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erms of prayer (b) on the ground that the dip solution not being on artificial or Synthetic resins would not attract Tariff Item No. 15A(1), and secondly, that it was not a marketable commodity. Hence the Appellants were not liable to pay excise duty on the dip solution. We see no reason for interference with the order of the learned Single Judge.
5. The appeal stands dismissed. X X X X Extracts X X X X X X X X Extracts X X X X
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