AI Drafter ✕

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Step 1 – Issue Identification & Review

The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required

Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

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Goods not marketable=not liable for excise duty. Penalties unwarranted.

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....The case before CESTAT involved the classification of intermediate goods - polyester/cotton rove twisted yarn and nylon/cotton rove twisted yarn. The key issue was whether these goods should be classified under Subheading No.5608.00 or 5607.90. CESTAT held that the goods were not marketable, citing precedents such as CIMMCO BIRLA LTD. v. Commissioner of Central Excise. Due to non-marketability, the goods were not considered excisable, leading to the rejection of the duty demand. The penalty imposed was deemed unjustified as there was no prior proposal for it. The decision set aside the impugned orders and allowed the appeal.....

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Goods not marketable=not liable for excise duty. Penalties unwarranted.