https://www.taxtmi.com/caselaws?id=73408 The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellants in a case concerning the classification of "wet dextrose" and "mother liquor" under Item No. 1E of the Central Excises and Salt Act, 1944. The Tribunal found that the products were not marketable as they were intermediate products in the manufacturing process of sorbitol. Emphasizing the need for goods to be capable of sale to consumers to attract duty, the Tribunal held that the department failed to prove the marketability of the products. As a result, the Tribunal set aside the previous decision and allowed the appeal. en-us Fri, 30 Oct 1987 00:00:00 +0530 Tue, 31 May 2011 17:03:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73408 The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellants in a case concerning the classification of "wet dextrose" and "mother liquor" under Item No. 1E of the Central Excises and Salt Act, 1944. The Tribunal found that the products were not marketable as they were intermediate products in the manufacturing process of sorbitol. Emphasizing the need for goods to be capable of sale to consumers to attract duty, the Tribunal held that the department failed to prove the marketability of the products. As a result, the Tribunal set aside the previous decision and allowed the appeal. Case-Laws Central Excise Fri, 30 Oct 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73408