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2018 (6) TMI 772 - AT - Central ExciseExcisability/marketability - single ply jute produced by the appellant and captively consumed in the manufacture of multiple fold hank jute yarn - whether the single ply yarn produced by the appellant is marketable and thereby liable to excise duty or not? - Held that:- Appellant had an intention of marketing this yarn even if they have not actually sold any. Thus, the excisability of the product in question is established by the declaration by the assessee themselves in the classification list - singly ply jute yarn manufactured by the appellant is marketable and therefore excisable - appeal dismissed - decided against appellant.
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