UNION OF INDIA Vs. SONIC ELECTROCHEM PRIVATE LIMITED

JUDGEMENT

(1.) JUDGMENT :-

(2.) IN these appeals, the short question that arises for consideration is: whether plastic body, a part of Electro Mosquito Repellant, and 'Fragrant Mat' are chargeable to excise duty under Clause 5(f) of Notification 160/86-CE dated 1/03/1986 and Sub-Heading 3307.49, respectively, of the Central Excise Tariff Act, 1985.

(3.) MR. A.R. Madhava Rao, learned counsel appearing for the respondent-assessees, submits that the plastic body is manufactured to cater to the requirements of the respondents' EMR. The plastic body is not a standardised item and is not known by any name in the market and as such the High Court has rightly found that it is not marketable.