https://www.taxtmi.com/caselaws?id=242948 The Tribunal ruled in favor of the appellants, holding that the mixing of masalas for taste enhancement in their exempted final products does not constitute manufacturing subject to duty payment. It was determined that the mixed masala is not marketable and therefore not excisable. The Tribunal emphasized that the mere mixing of masalas, without the product being available in a marketable form for third-party purchase, does not qualify as manufacturing activity. The appeals were scheduled for final disposal, with the Tribunal waiving the pre-deposit condition for dues and allowing further consideration of penalties. en-us Mon, 18 Feb 2013 00:00:00 +0530 Fri, 24 Jan 2014 09:51:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242948 The Tribunal ruled in favor of the appellants, holding that the mixing of masalas for taste enhancement in their exempted final products does not constitute manufacturing subject to duty payment. It was determined that the mixed masala is not marketable and therefore not excisable. The Tribunal emphasized that the mere mixing of masalas, without the product being available in a marketable form for third-party purchase, does not qualify as manufacturing activity. The appeals were scheduled for final disposal, with the Tribunal waiving the pre-deposit condition for dues and allowing further consideration of penalties. Case-Laws Central Excise Mon, 18 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242948