https://www.taxtmi.com/caselaws?id=348972 The Commissioner (Appeals) ruled that loose stock in the Finishing Room is not considered finished goods for excise duty purposes under Notification 41/98-CE (N.T.). The Member (Judicial) determined that even goods in loose form awaiting only folding and packing are excisable goods, attracting duty. Previous tribunal judgments supported treating loose stock in the RG-1 register as finished goods. Despite the respondent's absence, the Appellant's Assistant Commissioner's submissions were considered, leading to the decision that the loose stock qualifies as finished goods for excise duty, affirming the liability to pay duty on the stock. en-us Thu, 21 Sep 2017 00:00:00 +0530 Fri, 13 Oct 2017 17:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348972 The Commissioner (Appeals) ruled that loose stock in the Finishing Room is not considered finished goods for excise duty purposes under Notification 41/98-CE (N.T.). The Member (Judicial) determined that even goods in loose form awaiting only folding and packing are excisable goods, attracting duty. Previous tribunal judgments supported treating loose stock in the RG-1 register as finished goods. Despite the respondent's absence, the Appellant's Assistant Commissioner's submissions were considered, leading to the decision that the loose stock qualifies as finished goods for excise duty, affirming the liability to pay duty on the stock. Case-Laws Central Excise Thu, 21 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348972