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TMI Blog1996 (11) TMI 66X X X X Extracts X X X X X X X X Extracts X X X X ..... 2.Mono vertical crystallisers are used in sugar factories. Their function is to exhaust molasses of sugar. A general note placed on the record of the Tribunal by the appellants, who have patented the mono vertical crystalliser, describes the function and manufacturing process. The mono vertical crystalliser is fixed on a solid RCC slab having a load bearing capacity of about 30 tonnes per sq. mt. It is assembled at site in different sections shown by the packing list given to customers with the invoices. This consists of bottom plates, tanks, coils, drive frames, supports, plates, distance places, cutters, cutter supports, tank ribs, distance plate angles, water tanks, coil extension pipes, loose bend angles, coil supports, railing stands, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing, and should be termed `goods'. The mono vertical crystalliser had a distinct name and was meant for a definite use. As the finished product was the result of the processes of welding, bending, cutting, drilling, etc. and had a name, character and use different from the raw materials used, the process amounted to manufacture within the meaning of the Central Excises and Salt Act, 1944 (hereinafter referred to as `the Act'). The test of marketability and of being goods was satisfied. 4.The Tribunal, in the appeal filed by the appellants, noted the debit notes aforementioned and found that in the case of one customer there was no debit note. The Tribunal concluded,"Thus in the case of this party complete Sugar Mill Machinery which the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C) = 1986 (2) S.C.C. 547, was applied to crude PVC films. It was held that they "were not known in the market and could not be sold in the market and was not capable of being marketable". In Indian Cable Company Ltd., Calcutta v. Collector of Central Excise, Calcutta and Ors., 1994 (74) E.L.T. 22 (SC) = 1994 (6) S.C.C. 610, this Court considered the question of PVC compounds, and observed that marketability was a decisive test for dutiability. It meant that the goods were saleable or suitable for sale. They need not in fact be marketed. They should be capable "of being sold to consumers in the market, as it is without anything more". The case that comes closest to that which we have before us is the case of Quality Steel Tubes (P) Ltd. v. C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... together at site, fitted and assembled them so that they could work as one machine and, as such, the appellant manufactured a weighbridge. The question, therefore, was whether the activity carried out by the appellant, of assembling the three components of the weighbridge, brought into being a complete weighbridge, which had a distinct name, character or use. The argument of the appellant was that it was making only a part of the weighbridge, that is, the indicating system, and that alone was dutiable. It was held that the end product, namely, the weighbridge, was a separate product which came into being as a result of the endeavour and activity of the appellant, and the appellant must be held to have manufactured it. The appellant's case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the evidence. It was the case of the appellants, not disputed by the Revenue, that mono vertical crystallisers were delivered to the customers in a knocked down condition and had to be assembled and erected at the customers' factory. Such assembly and erection was done either by the appellants or by the customer. Where it was done by the appellants, fabrication materials of the customer were used and the customer sent to the appellants debit notes in regard to their value. Where the assembly and erection was done by the customer, there was no occasion for it to send to the appellants a debit note. The fact that there was no debit note in respect of one customer could not reasonably have led the Tribunal to conclude that in the case of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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