https://www.taxtmi.com/caselaws?id=85239 The Tribunal ruled in favor of the appellants in a case concerning excise duty on masticated rubber. The Tribunal held that masticated rubber should not be classified as a manufactured product subject to excise duty, as it does not undergo substantial transformation and is considered a semi-processed material. Additionally, the demand for excise duty was deemed time-barred based on evidence of timely submission of necessary declarations. Consequently, the Tribunal set aside the duty confirmation and allowed the appeal, excluding masticated rubber from the calculation of the exemption limit for excise duty. en-us Tue, 23 Apr 1996 00:00:00 +0530 Wed, 03 Aug 2011 16:30:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85239 The Tribunal ruled in favor of the appellants in a case concerning excise duty on masticated rubber. The Tribunal held that masticated rubber should not be classified as a manufactured product subject to excise duty, as it does not undergo substantial transformation and is considered a semi-processed material. Additionally, the demand for excise duty was deemed time-barred based on evidence of timely submission of necessary declarations. Consequently, the Tribunal set aside the duty confirmation and allowed the appeal, excluding masticated rubber from the calculation of the exemption limit for excise duty. Case-Laws Central Excise Tue, 23 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85239