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    <title>2003 (4) TMI 571 - CESTAT NEW DELHI</title>
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    <description>Molasses stored in katcha pits that deteriorate by natural causes and become unfit for marketing are not liable to duty demand when the deterioration is undisputed. The Tribunal followed its earlier view, consistently applied in later decisions, that duty cannot be demanded on such deteriorated goods. The duty demand was therefore unsustainable, and the order confirming it was set aside.</description>
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    <pubDate>Wed, 23 Apr 2003 00:00:00 +0530</pubDate>
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      <title>2003 (4) TMI 571 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=175151</link>
      <description>Molasses stored in katcha pits that deteriorate by natural causes and become unfit for marketing are not liable to duty demand when the deterioration is undisputed. The Tribunal followed its earlier view, consistently applied in later decisions, that duty cannot be demanded on such deteriorated goods. The duty demand was therefore unsustainable, and the order confirming it was set aside.</description>
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