Radhekrishna Plastic Industries ... vs Commissioner Of Central Excise & ... on 17 April, 2001
3. Ld. Counsel for the respondents reiterated the cross-objections filed by the party. He argued, on the strength of the Tribunal's Larger Bench decision in the case of Shri Ramakrishna Steel Industries Ltd. v. CCE [1996 (82) E.L.T. 575 (Tribunal)], that the ceramic moulds were not marketable and hence not excisable. The Revenue could not prove the marketability of the item. As regards classification, ld. Counsel argued that the goods were rightly classifiable under Heading 84.80.