CEGAT Mumbai: Blending asafoetida with gum and wheat flour not new excisable commodity

The Appellate Tribunal CEGAT, Mumbai held that blending asafoetida with gum and wheat flour does not create a new excisable commodity. Relying on precedent, the Tribunal determined that no duty was chargeable on the product, leading to the appeal being allowed and the challenged order being overturned.

---

---

The Appellate Tribunal CEGAT, Mumbai ruled that blending asafoetida with gum and wheat flour does not result in a new excisable commodity. Citing a previous decision, the Tribunal held that no duty was payable on the product, allowing the appeal and setting aside the impugned order.

---