https://www.taxtmi.com/caselaws?id=363888 The Tribunal ruled in favor of the manufacturer and director in a Central Excise Duty case involving the classification of cream under Chapter Sub Heading No. 2106.90. The dispute arose from the captively consumed cream in the production of cream biscuits. The Tribunal found that the cream mix was specific to the manufacturer's product and not marketable independently, thus not subject to Central Excise Duty. Emphasizing the necessity of proving marketability for excisable goods, the Tribunal set aside the demand and penalties, highlighting the lack of evidence of similar goods in the market. en-us Thu, 12 Apr 2018 00:00:00 +0530 Thu, 19 Jul 2018 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363888 The Tribunal ruled in favor of the manufacturer and director in a Central Excise Duty case involving the classification of cream under Chapter Sub Heading No. 2106.90. The dispute arose from the captively consumed cream in the production of cream biscuits. The Tribunal found that the cream mix was specific to the manufacturer's product and not marketable independently, thus not subject to Central Excise Duty. Emphasizing the necessity of proving marketability for excisable goods, the Tribunal set aside the demand and penalties, highlighting the lack of evidence of similar goods in the market. Case-Laws Central Excise Thu, 12 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363888