https://www.taxtmi.com/caselaws?id=338233 The appellate tribunal found that the Tissue Culture Media manufactured by the appellant, used internally for producing anti-rabies vaccine, was not marketable as it was not capable of being traded in the commercial market. The tribunal criticized the appellate authority for not adequately addressing the issue of marketability and failing to provide evidence supporting it. Despite meeting manufacturing criteria, the goods were not excisable as they were not marketable. As the goods did not fall under dutiable products, the duty was deemed non-recoverable, and the Small Scale Industries (SSI) exemption extension was unnecessary. en-us Thu, 06 Oct 2016 00:00:00 +0530 Fri, 09 Feb 2018 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338233 The appellate tribunal found that the Tissue Culture Media manufactured by the appellant, used internally for producing anti-rabies vaccine, was not marketable as it was not capable of being traded in the commercial market. The tribunal criticized the appellate authority for not adequately addressing the issue of marketability and failing to provide evidence supporting it. Despite meeting manufacturing criteria, the goods were not excisable as they were not marketable. As the goods did not fall under dutiable products, the duty was deemed non-recoverable, and the Small Scale Industries (SSI) exemption extension was unnecessary. Case-Laws Central Excise Thu, 06 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338233