Customs, Excise and Gold Tribunal – Delhi
C.C.E. vs Vallabh Vidyanagar Concrete … on 31 March, 1999
Equivalent citations: 1999 (114) ELT 741 Tri Del
ORDER
P.C. Jain, Vice President
1. The issue involved in the present matter is whether the broken poles are liable to duty. Revenue has imposed duty under Chapter 68 of the Central Excise Tariff Act on the ground that the broken poles have been sold by the respondents.
2. We have gone through the records. We have also heard ld. JDR Shri V.M. Udhoji, for the appellant Revenue. We do not agree with the contention of the Revenue that broken poles are marketable as PPC poles. We therefore, do not find any substance in the Revenue’s appeal. Therefore, we dismiss the appeal of the Revenue.