https://www.taxtmi.com/caselaws?id=347259 Intermediate resins/glue used captively were not dutiable because the department failed to establish marketability with credible evidence; unsupported website data, unverified product comparisons, and no reliable proof of chemical composition or shelf-life were insufficient. The Tribunal also accepted the binding clarification of the Ministry of Chemicals and Fertilizers and found that the adhesive product was not shown to fall within Chapter 39 as alleged. For the same reasons, the penalty under Section 11AC could not survive, and the duty demand and penalty were set aside. en-us Thu, 06 Jul 2017 00:00:00 +0530 Mon, 30 Apr 2018 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347259 Intermediate resins/glue used captively were not dutiable because the department failed to establish marketability with credible evidence; unsupported website data, unverified product comparisons, and no reliable proof of chemical composition or shelf-life were insufficient. The Tribunal also accepted the binding clarification of the Ministry of Chemicals and Fertilizers and found that the adhesive product was not shown to fall within Chapter 39 as alleged. For the same reasons, the penalty under Section 11AC could not survive, and the duty demand and penalty were set aside. Case-Laws Central Excise Thu, 06 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347259