Customs, Excise and Gold Tribunal - Delhi
Wimco Pen Company vs Collector Of Central Excise on 23 October, 1990
Equivalent citations: 1992(60)ELT628(TRI-DEL)
ORDER K.S. Venkataramani, Member (T)
1. When the appeals were called, the Ld. Counsel for the appellants, Shri Sejpal, submitted that the issue involved in these appeals is whether the Polyurethane foam of rigid type (i.e. rigid P.U. foam) which is insulating material manufactured by the appellants can be considered as excisable goods and chargeable to duty under the provisions of the Central Excises and Salt Act, 1944 and that this issue stanus already settled by two decisions of this Tribunal in Order No. 684/89-C in Eagle Flask (P) Ltd. v. Collector of Central Excise, Pune and Order No. 655/90-C in Milton Plastics v. Collector of Central Excise, Bombay-II in which the Tribunal had held that the goods, in question, are not excisable. Shri Jayaraman, the Ld. S.D.R., does not dispute this submission of the Ld. Counsel but would reiterate the submissions made by the departmental representative before the Tribunal in both these cases. On perusal of the two orders of the Tribunal, we find that the Tribunal has considered the excisability or otherwise of the same product as is involved in these two appeals and the Tribunal had followed the ratio of Supreme Court judgment in the case of Bhor Industries v. C.C.E. 1989 (40) E.L.T. 280 and had held that the department having not established the excisability of the product with reference to the marketability of the goods, it cannot be held that the goods are excisable in terms of the ratio of the Supreme Court judgment in the Bhor Industries case because the Supreme Court clearly held that marketability is an essential ingredient for determining excisability of product. In its Order No. 655/90-C in the case of Milton Plastics, we also find that the Tribunal had followed the ratio of the decision in the Eagle Flask case. The same ratio is applicable to the facts of the present case and accordingly, following that ratio, these appeals are allowed.