https://www.taxtmi.com/caselaws?id=84328 The Tribunal held that the poly pouches used for filling liquid milk were not marketable and excisable products before the milk was filled, as they were inseparable from the milk-filled product. They determined that the poly pouches did not emerge as identifiable products capable of being sold independently. The Tribunal also found that the pouches were eligible for exemption under Notification No. 132/86-C.E. as they were made from duty-paid films. The Vice President dissented, considering the pouches marketable and excisable, but the majority opinion upheld the original decision, rejecting the Revenue's appeal. en-us Wed, 26 Jul 1995 00:00:00 +0530 Thu, 21 Jul 2011 12:31:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84328 The Tribunal held that the poly pouches used for filling liquid milk were not marketable and excisable products before the milk was filled, as they were inseparable from the milk-filled product. They determined that the poly pouches did not emerge as identifiable products capable of being sold independently. The Tribunal also found that the pouches were eligible for exemption under Notification No. 132/86-C.E. as they were made from duty-paid films. The Vice President dissented, considering the pouches marketable and excisable, but the majority opinion upheld the original decision, rejecting the Revenue's appeal. Case-Laws Central Excise Wed, 26 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84328