1999 (4) TMI 205 - AT - Central Excise

Summary

The appeal involved the dutiability of an intermediate product called 'wheat flour sheet' used in making chocolates. The product was found to be not marketable, overturning the decision to classify it as a wafer or biscuit. The impugned order was set aside as the market enquiry report did not establish the marketability of the product. The appeal was allowed in favor of the appellants.