- (1.) Delay condoned.
(2.) The leaned Solicitor General appearing for the Department fairly states that the department does not question the correctness of the judgments in Moti Laminates Pvt. Ltd. and Ors. v. Collector of Central Excise', and union of India and Anr. v. Delhi Cloth and general Mills Co. Ltd. and Anr2. insofar as the issue of marketability is concerned.
(3.) Tariff Item 73. Q8 of the Central Excise tariff covers structures and parts of structures, as therein stated (which are, for convenience. referred to as "structurals").;