2017 (1) TMI 1313

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....espondent  : Shri B. Balamurugan, AC (AR) ORDER None present for the appellant. The issue before the learned Commissioner was that whether the Tissue Culture Media manufactured by appellant and consumed captively to manufacture anti-rabies vaccine was marketable, 2.  Learned departmental representative supports the appellate order. 3.  Heard both sides and perused the records. ....

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....marketing unless the test of marketing is satisfied bringing out evidence to demonstrate that in reality the goods are traded. That is lacking in the appellate order. 7.  We are informed in the bar that an explanation has been added to section 2(b) of Central Excise Act, 1944 with effect from 10.05.2008 to bring capability of goods marketable into the fold of law. But this appeal relates to ....

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....e of the tissue culture media is very short and has to be consumed immediately within the specified period or else it will lose its sterility; (d)  The sale of the tissue media to Pasteur Institute was only for use in the laboratory and not for manufacture of vaccine and for further sale; (e) The tissue culture media sold in the market in the form of powder by M/s HBI cannot be correlated/c....