https://www.taxtmi.com/caselaws?id=355498 Food preparations made in a hotel kitchen may amount to excisable manufactured goods when processing such as heating, boiling and mixing produces a new commercially identifiable product with a distinct identity, use and character; shelf life alone is not decisive for marketability. However, SSI exemption and duty computation must be worked out item-wise on correct tariff classification, and a general reference to Chapters 16 to 20 is insufficient. The matter therefore required fresh adjudication on classification and quantification, while excisability in principle was affirmed. en-us Tue, 13 Feb 2018 00:00:00 +0530 Fri, 14 Sep 2018 18:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355498 Food preparations made in a hotel kitchen may amount to excisable manufactured goods when processing such as heating, boiling and mixing produces a new commercially identifiable product with a distinct identity, use and character; shelf life alone is not decisive for marketability. However, SSI exemption and duty computation must be worked out item-wise on correct tariff classification, and a general reference to Chapters 16 to 20 is insufficient. The matter therefore required fresh adjudication on classification and quantification, while excisability in principle was affirmed. Case-Laws Central Excise Tue, 13 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355498