2014 (1) TMI 51

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....llant. None, for the Respondent. ORDER This departmental appeal is directed against the order-in-appeal No. RJB/M-III/270-271/2003, dated 12-6-2003. Vide the said order the Commissioner (Appeals) held that Slurry Yeast arising in the course of manufacture of beer is not a marketable commodity and, hence, is not an excisable commodity leviable to excise duty. 2. The only ground urg....

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....ntainers is not liable to duty under Heading 21.02 of CETA, 1985. 4. The ld. DR would submit that in the instant case as is evident from the records, the shelf life is about two days and, therefore, it can be marketed and Jagatjit Industries Ltd. case referred to supra will not apply. 5. We have carefully considered the submission. 6. There is nothing on record, which shows....