https://www.taxtmi.com/caselaws?id=90200 Rejected poly bags received from another manufacturer and used only for filling detergent powder were not excisable goods in the appellant's hands because excise liability arises on manufacture, not on mere use of goods in the production process. On the admitted facts that the bags were not manufactured by the appellant and were damaged during filling, no central excise duty could be levied. Once that position was accepted, the tariff classification dispute did not survive for decision and was unnecessary to determine. en-us Fri, 09 Oct 1998 00:00:00 +0530 Tue, 04 Oct 2011 13:00:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90200 Rejected poly bags received from another manufacturer and used only for filling detergent powder were not excisable goods in the appellant's hands because excise liability arises on manufacture, not on mere use of goods in the production process. On the admitted facts that the bags were not manufactured by the appellant and were damaged during filling, no central excise duty could be levied. Once that position was accepted, the tariff classification dispute did not survive for decision and was unnecessary to determine. Case-Laws Central Excise Fri, 09 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90200