https://www.taxtmi.com/caselaws?id=85423 The Tribunal upheld the classification of "Wheat Flour Sheet" under Tariff Item 68, rejecting the Revenue's argument to classify it under Tariff Item 1-C as a biscuit due to lack of marketability and essential biscuit ingredients. The Respondents successfully demonstrated the product's non-marketability, supported by trade opinion and absence of typical biscuit components. The Tribunal emphasized the significance of market standards in duty imposition and ruled in favor of the Respondents, disposing of the Cross Objections accordingly. en-us Wed, 03 Apr 1996 00:00:00 +0530 Thu, 04 Aug 2011 18:24:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85423 The Tribunal upheld the classification of "Wheat Flour Sheet" under Tariff Item 68, rejecting the Revenue's argument to classify it under Tariff Item 1-C as a biscuit due to lack of marketability and essential biscuit ingredients. The Respondents successfully demonstrated the product's non-marketability, supported by trade opinion and absence of typical biscuit components. The Tribunal emphasized the significance of market standards in duty imposition and ruled in favor of the Respondents, disposing of the Cross Objections accordingly. Case-Laws Central Excise Wed, 03 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85423