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        Central Excise

        2003 (3) TMI 742 - SCH - Central Excise

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        Supreme Court rules intermediate product not subject to duty due to lack of marketability The Supreme Court allowed the appeal, ruling that the intermediate product is not subject to duty as it is not marketable and lacks a separation facility, ...
                      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.

                            Supreme Court rules intermediate product not subject to duty due to lack of marketability

                            The Supreme Court allowed the appeal, ruling that the intermediate product is not subject to duty as it is not marketable and lacks a separation facility, consistent with precedent in the case of Collector of Central Excise, Baroda v. United Phosphorus Ltd. (2000).


                            The Supreme Court allowed the appeal, stating that the intermediate product is not excisable to duty as it is not marketable and lacks separation facility. The judgment is in line with the case of Collector of Central Excise, Baroda v. United Phosphorus Ltd. reported in 2000.
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