TMI Blog2017 (1) TMI 1313X X X X Extracts X X X X X X X X Extracts X X X X ..... r Institute was only for use in the laboratory and not for manufacture of vaccine and for further sale - The marketability of tissue culture media in the form in which it is, sold is not possible and cannot be contended. Revenue had burden of proof to establish that the goods were marketable. That was not discharged. Being satisfied that the appellant authority has not at all examined the manuf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods being produced and stored in controlled conditions is not capable of being carried for marketing, is not excisable even though test of manufacture is satisfied. 5. Appellate authority did not deal with the issue whether the Tissue Culture Media was manufactured by the appellant satisfying the definition of law. Secondly, he has also not dealt with any evidence, to satisfy marketability ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the appellant authority has not at all examined the manufacturing activity, excisability and marketability, the appeal is allowed. 8. While disposing the appeal, we noticed that the reason of decision given by adjudicating authority at page no. 11 of his order appears to be sound. That reads as under:- (a) The tissue culture media manufactured by M/s HBI is an intermediate produce whi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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