TMI Blog2003 (5) TMI 101X X X X Extracts X X X X X X X X Extracts X X X X ..... n respect of the excisability of caisson gate of dry dock. 2.The appellants are engaged in the business of carrying out contract works of execution of specialised civil engineering works and undertake various types of constructions. The appellants secured a contract for the work of construction of dry dock at Visakhapatnam. The caisson gate is the part of dry dock and Revenue demanded duty in re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is no evidence on record to show that caisson gate is marketable as such or being capable of marketed. 5. The contention of the appellant is also that they constructed another dry dock and a demand was also made in respect of the caisson gate and the Commissioner of Central Excise, Visakhapatnam vide order dated 31-10-2002 dropped the demand in respect of the caisson gate on the ground that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase the caisson gate which is under consideration is part of the dry dock. The Revenue is not asking duty on dry dock. The Revenue is demanding duty only in respect of caisson gate which is a part of the dry dock. The demand in respect of other caisson gate constructed by the appellants was dropped by the Commissioner of Central Excise, Visakhapatnam vide order dated 31-10-2002. This fact is not d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. 10.The Commissioner of Central Excise in the impugned order held that caisson gates are marketable as are being constructed by other Firms also. The concept of manufacture is different from the concept of construction. 11.For excisability the goods have to pass the test of marketability as laid down by the Hon'ble Supreme Court in the case of Triveni Engineering Indus. Ltd. v. Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X
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