https://www.taxtmi.com/caselaws?id=250549 The tribunal ruled that the resins manufactured by the appellants were correctly classified under heading 3909, making them ineligible for duty exemptions under Notification No. 50/2003-CE. The issue of marketability and excisability of the resins was left for further evidence and consideration. The tribunal also found that resins used for captive consumption in exempt final products were not eligible for exemption under Notification No. 67/95-CE. The tribunal did not attribute malafide intent to the appellants for invoking the extended period for demand. Partial pre-deposits were ordered to stay recovery pending appeal resolution. en-us Mon, 21 Apr 2014 00:00:00 +0530 Wed, 16 Dec 2015 09:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250549 The tribunal ruled that the resins manufactured by the appellants were correctly classified under heading 3909, making them ineligible for duty exemptions under Notification No. 50/2003-CE. The issue of marketability and excisability of the resins was left for further evidence and consideration. The tribunal also found that resins used for captive consumption in exempt final products were not eligible for exemption under Notification No. 67/95-CE. The tribunal did not attribute malafide intent to the appellants for invoking the extended period for demand. Partial pre-deposits were ordered to stay recovery pending appeal resolution. Case-Laws Central Excise Mon, 21 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250549