1999 (4) TMI 205

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..... er : P.C. Jain, Vice President]. The short question involved in this appeal is regarding dutiability of an intermediate product described as `wheat flour sheet consumed in the course of manufacture of chocolates called `Krisp . 2. Appellant s case is that this intermediate product is not marketable. No vegetable oil, sugar, flour or essence etc. are added to it. It is made from a machine .....

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..... er product being sold in the market to arrive at the decision that the product is marketable and therefore, its classification under Tariff Heading 1905.11 as wafer or biscuit. 5. Accordingly, the learned JDR was asked to bring on record a copy of the said market enquiry as also the sample of two products, namely, the product under consideration before us and the product with which the comparis .....

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..... Icecream wafers of M/s. Shipoo Icecream was taken and no special market enquiry was conducted for the product manufactured by the assessee. The reliance was placed on marketability of similar products of other units. It is not case of the assessee that the product obtained is unsaleable. 6. In view of the Commissioner s report, as above, the very basis of the impugned order holding the produc .....

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