https://www.taxtmi.com/caselaws?id=72852 A proper officer approving a classification list under Rule 173-B(2) could direct inclusion of an item earlier shown by the assessee and later omitted without explanation, so the officer's modification power was not limited to changes in description, exemption or rate. Excise duty, however, attached only to goods that were marketable, and the Department failed to prove that starch slurry was ever marketed or otherwise shown to have a market. As an intermediate product arising in an integrated manufacturing process, starch slurry was not established as excisable goods and no duty could be levied. en-us Mon, 09 Mar 1987 00:00:00 +0530 Wed, 25 May 2011 14:47:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72852 A proper officer approving a classification list under Rule 173-B(2) could direct inclusion of an item earlier shown by the assessee and later omitted without explanation, so the officer's modification power was not limited to changes in description, exemption or rate. Excise duty, however, attached only to goods that were marketable, and the Department failed to prove that starch slurry was ever marketed or otherwise shown to have a market. As an intermediate product arising in an integrated manufacturing process, starch slurry was not established as excisable goods and no duty could be levied. Case-Laws Central Excise Mon, 09 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72852