https://www.taxtmi.com/caselaws?id=366198 Distinct goods packed together do not become a new excisable product merely because they are sold in a composite pack; the exempt character of chloroquine phosphate was therefore not displaced by packaging it with bulaquine. Common inputs used in the manufacture of exempted and dutiable goods remained subject to rule 57AD, but any duty actually discharged on the exempted component had to be verified and adjusted while computing the liability. The remand was accordingly modified to require determination of the value of chloroquine phosphate, verification of duty paid on it, and recalculation of the balance amount payable. en-us Fri, 24 Aug 2018 00:00:00 +0530 Fri, 31 Aug 2018 07:20:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366198 Distinct goods packed together do not become a new excisable product merely because they are sold in a composite pack; the exempt character of chloroquine phosphate was therefore not displaced by packaging it with bulaquine. Common inputs used in the manufacture of exempted and dutiable goods remained subject to rule 57AD, but any duty actually discharged on the exempted component had to be verified and adjusted while computing the liability. The remand was accordingly modified to require determination of the value of chloroquine phosphate, verification of duty paid on it, and recalculation of the balance amount payable. Case-Laws Central Excise Fri, 24 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366198