https://www.taxtmi.com/caselaws?id=40560 Sodium bichromate liquor was treated as excisable under Tariff Item 14AA(1) because excise attaches when manufacture produces goods answering the tariff description, even if the product is an intermediate stage, used captively, or differs in concentration from crystalline form. The court also upheld the differential duty demand without a fresh show-cause notice, since the assessment was provisional under the self-removal procedure and the demand was based on the assessee's own revised cost particulars rather than a completed assessment under Rule 10. en-us Wed, 20 Sep 1978 00:00:00 +0530 Mon, 10 May 2010 15:32:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40560 Sodium bichromate liquor was treated as excisable under Tariff Item 14AA(1) because excise attaches when manufacture produces goods answering the tariff description, even if the product is an intermediate stage, used captively, or differs in concentration from crystalline form. The court also upheld the differential duty demand without a fresh show-cause notice, since the assessment was provisional under the self-removal procedure and the demand was based on the assessee's own revised cost particulars rather than a completed assessment under Rule 10. Case-Laws Central Excise Wed, 20 Sep 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40560