- (1.)These appeals are by the Commissioner of Central Excise, Mumbai challenging the correctness of the judgment and order of the Customs, Excise and Gold (Control) Appellate Tribunal, West Regional Bench at Mumbai in appeal No. E/375-376/r of 1997- Bom. , dated 13-11-1997.
(2.)The point that arises for our consideration is whether "spray paint booth" is an excisable goods chargeable to excise duty under Entry 8424. 00 of the Schedule to the Central Excise Tariff Act, 1985.
(3.)To attract excise duty under Section 3 of the Act the article must satisfy the twin attributes of excisable goods mobility and marketability or it should find a place by that name in the Schedule to the Act.