https://www.taxtmi.com/caselaws?id=360100 The Tribunal ruled in favor of the appellants in a case concerning the classification and duty liability of cream used in biscuit manufacturing. It held that the cream, produced and consumed internally, was not marketable under Tariff Item No. 2106.90. The Tribunal determined that the cream's unique characteristics, specific to each manufacturer, rendered it non-marketable, thus setting aside the duty payment demands. The decision was based on the lack of evidence supporting the cream's marketability in the general commercial sense, leading to the allowance of all appeals with consequential relief. en-us Wed, 02 May 2018 00:00:00 +0530 Thu, 10 May 2018 06:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360100 The Tribunal ruled in favor of the appellants in a case concerning the classification and duty liability of cream used in biscuit manufacturing. It held that the cream, produced and consumed internally, was not marketable under Tariff Item No. 2106.90. The Tribunal determined that the cream's unique characteristics, specific to each manufacturer, rendered it non-marketable, thus setting aside the duty payment demands. The decision was based on the lack of evidence supporting the cream's marketability in the general commercial sense, leading to the allowance of all appeals with consequential relief. Case-Laws Central Excise Wed, 02 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360100