We've upgraded AI Search on TaxTMI with two powerful modes:
1. Basic • Quick overview summary answering your query with references• Category-wise results to explore all relevant documents on TaxTMI
2. Advanced • Includes everything in Basic • Detailed report covering: - Overview Summary - Governing Provisions [Acts, Notifications, Circulars] - Relevant Case Laws - Tariff / Classification / HSN - Expert views from TaxTMI - Practical Guidance with immediate steps and dispute strategy
• Also highlights how each document is relevant to your query, helping you quickly understand key insights without reading the full text.Help Us Improve - by giving the rating with each AI Result:
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
<h1>Appellate Tribunal affirms excisability decision on 'Borkut' with preservatives under CETA</h1> The Appellate Tribunal CESTAT, Mumbai affirmed the Commissioner's decision regarding the excisability of 'Borkut' with added preservatives, classifying it ... Excisability of a processed food product - formation of a new and distinct marketable product by processing - classification under CSH 2001.10 - effect of addition of preservatives on classificationExcisability of a processed food product - formation of a new and distinct marketable product by processing - classification under CSH 2001.10 - effect of addition of preservatives on classification - Whether the product marketed as 'Borkut', produced by adding salt and sugar as preservatives, is an excisable article and correctly classifiable under CSH 2001.10. - HELD THAT: - The Commissioner (Appeals) after considering relevant Tribunal, High Court and Supreme Court precedents concluded that the manufacturing process yields a new and distinct product which is marketable as 'Borkut' and falls within CSH 2001.10 of the CETA, 1985. The Tribunal, upon review, found no reason to interfere with the detailed reasoning of the Commissioner (Appeals). The fact that 4% salt and 14% sugar were added as preservatives did not prevent the emergence of a distinct marketable article for classification purposes. Having accepted the appellate authority's application of precedent and its classification conclusion, the Tribunal affirmed the excisability and classification of 'Borkut' under CSH 2001.10.Appeals dismissed; the product 'Borkut' is excisable and classifiable under CSH 2001.10, and the Commissioner (Appeals) order is affirmed.Final Conclusion: The Tribunal agrees with the Commissioner (Appeals) that the manufactured product 'Borkut' constitutes a new and distinct marketable article and is excisable, classified under CSH 2001.10; all three appeals are dismissed. The Appellate Tribunal CESTAT, Mumbai upheld the decision regarding the excisability of 'Borkut' with added preservatives. The Commissioner's decision classifying 'Borkut' under CSH 2001.10 CETA, 1985 was affirmed, leading to the dismissal of all 3 appeals filed by the appellants.
TaxTMI 
• Category-wise results to explore all relevant documents on TaxTMI
Help Us Improve - by giving the rating with each AI Result:
TaxTMI 
TaxTMI 
