https://www.taxtmi.com/caselaws?id=335633 Filter khaini sachets placed manually inside a larger sealed pouch were treated as not independently marketable in the form in which they emerged from the packing process. The Tribunal followed its earlier view that such inner sachets, even if packed with the aid of a machine, do not themselves answer the description of notified goods for the compounded levy scheme. Duty was therefore to be assessed under the normal provisions of the Central Excise Act, 1944 rather than under the special capacity-based levy. en-us Fri, 11 Nov 2016 00:00:00 +0530 Tue, 20 Dec 2016 17:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335633 Filter khaini sachets placed manually inside a larger sealed pouch were treated as not independently marketable in the form in which they emerged from the packing process. The Tribunal followed its earlier view that such inner sachets, even if packed with the aid of a machine, do not themselves answer the description of notified goods for the compounded levy scheme. Duty was therefore to be assessed under the normal provisions of the Central Excise Act, 1944 rather than under the special capacity-based levy. Case-Laws Central Excise Fri, 11 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335633