https://www.taxtmi.com/caselaws?id=76984 The case involved the classification of cream used in various biscuits under the Central Excise Tariff Act, 1985. The Tribunal found that the Commissioner did not adequately examine the marketability of the cream, emphasizing the Revenue's burden to prove marketability for excisability. Citing legal precedents, the Tribunal remanded the matter to the Commissioner for a thorough assessment of marketability. Both appeals were allowed, with directions for a fair opportunity for all parties before a decision. Stay applications were disposed of, leaving all issues open for further consideration. en-us Wed, 24 Jun 2009 00:00:00 +0530 Thu, 05 Aug 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76984 The case involved the classification of cream used in various biscuits under the Central Excise Tariff Act, 1985. The Tribunal found that the Commissioner did not adequately examine the marketability of the cream, emphasizing the Revenue's burden to prove marketability for excisability. Citing legal precedents, the Tribunal remanded the matter to the Commissioner for a thorough assessment of marketability. Both appeals were allowed, with directions for a fair opportunity for all parties before a decision. Stay applications were disposed of, leaving all issues open for further consideration. Case-Laws Central Excise Wed, 24 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76984