https://www.taxtmi.com/caselaws?id=40617 Where a tariff entry makes liability depend on use, the word "used" refers to the common, ordinary, main or predominant use of the product, not a merely possible, stray or occasional use in dyeing. On intra-factory consumption, excise liability under the Central Excise Rules depended on the correct legal setting under Rules 9 and 49 and the self-removal framework; the matter required proper factual inquiry before taxability could be determined. The analysis therefore treats use-based classification as a predominant-use enquiry and links intra-factory duty questions to the applicable excise procedure and factual examination. en-us Sat, 20 Jan 1979 00:00:00 +0530 Wed, 12 May 2010 10:21:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40617 Where a tariff entry makes liability depend on use, the word "used" refers to the common, ordinary, main or predominant use of the product, not a merely possible, stray or occasional use in dyeing. On intra-factory consumption, excise liability under the Central Excise Rules depended on the correct legal setting under Rules 9 and 49 and the self-removal framework; the matter required proper factual inquiry before taxability could be determined. The analysis therefore treats use-based classification as a predominant-use enquiry and links intra-factory duty questions to the applicable excise procedure and factual examination. Case-Laws Central Excise Sat, 20 Jan 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40617