https://www.taxtmi.com/caselaws?id=365615 The Tribunal allowed the appeal of the Appellants, biscuit manufacturers, in a case concerning the classification of cream for duty payment. The Tribunal found the cream produced by the Appellants to be unique and tailored for their specific biscuits, lacking evidence of marketability. Relying on the Supreme Court's test, the Tribunal concluded that duty could not be imposed as there was no proof of the cream being available in the market. The impugned order demanding duty was set aside, and consequential relief was granted to the Appellants. en-us Wed, 11 Jul 2018 00:00:00 +0530 Tue, 21 Aug 2018 06:44:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365615 The Tribunal allowed the appeal of the Appellants, biscuit manufacturers, in a case concerning the classification of cream for duty payment. The Tribunal found the cream produced by the Appellants to be unique and tailored for their specific biscuits, lacking evidence of marketability. Relying on the Supreme Court's test, the Tribunal concluded that duty could not be imposed as there was no proof of the cream being available in the market. The impugned order demanding duty was set aside, and consequential relief was granted to the Appellants. Case-Laws Central Excise Wed, 11 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365615