https://www.taxtmi.com/caselaws?id=107997 The Appellate Tribunal CESTAT, Mumbai, ruled that 'WORT,' an intermediate product in beer brewing, was not subject to duty under the Central Excise Act as its marketability was not proven. The Tribunal emphasized the importance of concrete evidence to establish marketability for dutiability and classification under the Tariff Act. Due to a lack of evidence supporting the marketability of 'WORT,' the Tribunal set aside the order and allowed the appeals, concluding that it was not excisable. The decision stresses the need for rigorous assessment of marketability for the levy of duty on such intermediate products. en-us Mon, 22 Sep 2003 00:00:00 +0530 Wed, 28 Mar 2012 12:39:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107997 The Appellate Tribunal CESTAT, Mumbai, ruled that 'WORT,' an intermediate product in beer brewing, was not subject to duty under the Central Excise Act as its marketability was not proven. The Tribunal emphasized the importance of concrete evidence to establish marketability for dutiability and classification under the Tariff Act. Due to a lack of evidence supporting the marketability of 'WORT,' the Tribunal set aside the order and allowed the appeals, concluding that it was not excisable. The decision stresses the need for rigorous assessment of marketability for the levy of duty on such intermediate products. Case-Laws Central Excise Mon, 22 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107997