TMI Blog2008 (1) TMI 757X X X X Extracts X X X X X X X X Extracts X X X X ..... fore, such removal cannot be held to be marketable goods and they are subjected to excisability - Since the question of excisability is fundamental to the matter, the Commissioner (A) was justified in taking up this issue and deciding it in the light of the earlier judgment - appeal dismissed - decided against appellant. - E/553/2005 - 106/2008 - Dated:- 31-1-2008 - Dr. S.L. Peeran, Shri T.K. J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... place in CE tariff and they are not new products emerging due to any manufacturing processes. She noted that these solvents are recovered after manufacturing process in bulk drugs, as they are, with certain impurities such as moisture, etc., and the same cannot be held as manufactured items, as they do not undergo any change to bring into existence any other distinguishable products. She noted tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ketable and requires to be brought within the ambit of excisability. 2. The learned SDR submits that the dispute before the Commissioner (A) was with regard to the valuation and not excisability and therefore, the Commissioner (A) has traversed beyond the terms of show cause notice. 3. The respondents have filed the written submission and have contended in the detailed submissions that the que ..... X X X X Extracts X X X X X X X X Extracts X X X X
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