https://www.taxtmi.com/caselaws?id=166797 An intermediate product used captively in a continuous manufacturing process was treated as excisable as an organic surface active agent under Item 15AA because it was accepted as an emulsifier and supported by chemical test evidence. The tariff entry was treated as sufficient for chargeability, so the absence of separate proof of manufacture in the abstract did not defeat duty. Amendments to Rules 9 and 49 by Section 51 of the Finance Act, 1982 were noted as confirming that intermediate products emerging in a continuous process can attract duty when they are excisable goods and are removed within the factory for further manufacture. Captive consumption and non-marketing did not exclude the levy under Section 3. en-us Sat, 03 Dec 1983 00:00:00 +0530 Wed, 05 Nov 2014 12:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166797 An intermediate product used captively in a continuous manufacturing process was treated as excisable as an organic surface active agent under Item 15AA because it was accepted as an emulsifier and supported by chemical test evidence. The tariff entry was treated as sufficient for chargeability, so the absence of separate proof of manufacture in the abstract did not defeat duty. Amendments to Rules 9 and 49 by Section 51 of the Finance Act, 1982 were noted as confirming that intermediate products emerging in a continuous process can attract duty when they are excisable goods and are removed within the factory for further manufacture. Captive consumption and non-marketing did not exclude the levy under Section 3. Case-Laws Central Excise Sat, 03 Dec 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166797