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2018 (5) TMI 664 - AT - Central ExciseManufacture / marketability of intermediate product - Cream - cream is prepared to be used in making of cream biscuits - It appeared to Revenue that the cream was classifiable under Tariff Item No. 2106.90 - Held that: - Coordinate Bench in the case of Rishi Bakers Pvt. Ltd., Kanpur [2015 (4) TMI 893 - CESTAT NEW DELHI] has held inte-alia, that, there was no evidence to prove that the sugar syrup in question, in the form in which it comes into existence in the appellants’ factory, is marketable. The cream which is produced captively is having unique flavour, colour and taste and the cream biscuits manufactured by different manufacturers have different flavours and taste. The Department has not been able to bring any evidence of marketability of creams so manufactured by the appellant. Appeal allowed - decided in favor of appellant.
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