Classification and dutiability of 'leiee paste' manufactured in Biri factories for captive use as a gum substitute for sticking tissue paper (Jhilli) and labels of biri kattas (smallest retail pack) - Regarding
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Excisability of captive-use adhesive: nonmarketable, short lived leiee paste excluded from 'goods' for excise purposes. Leiee paste prepared and consumed within biri factories from ingredients like wheat flour, sago and tamarind seed powder, which loses adhesive quality within 36 hours and is not marketable, is not appropriately within the meaning of goods for excise duty purposes; pending assessments should be decided accordingly.
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Provisions expressly mentioned in the judgment/order text.
Excisability of captive-use adhesive: nonmarketable, short lived leiee paste excluded from 'goods' for excise purposes.
Leiee paste prepared and consumed within biri factories from ingredients like wheat flour, sago and tamarind seed powder, which loses adhesive quality within 36 hours and is not marketable, is not appropriately within the meaning of goods for excise duty purposes; pending assessments should be decided accordingly.
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