https://www.taxtmi.com/caselaws?id=165917 The tribunal allowed the appeal, ruling that the intermediary product "Master Batch Chips" used in the manufacture of Marblex Tiles was not excisable and not assessable to duty as a plastic material under the Central Excise Tariff. The decision was based on the lack of evidence presented by the taxing authority to establish the product's distinctive name, character, and use, as well as the failure to meet the requirements for classification under the relevant tariff entry. The appellant was granted consequential reliefs as a result of the successful appeal. en-us Tue, 21 Dec 1982 00:00:00 +0530 Tue, 19 Aug 2014 15:53:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165917 The tribunal allowed the appeal, ruling that the intermediary product "Master Batch Chips" used in the manufacture of Marblex Tiles was not excisable and not assessable to duty as a plastic material under the Central Excise Tariff. The decision was based on the lack of evidence presented by the taxing authority to establish the product's distinctive name, character, and use, as well as the failure to meet the requirements for classification under the relevant tariff entry. The appellant was granted consequential reliefs as a result of the successful appeal. Case-Laws Central Excise Tue, 21 Dec 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165917