2016 (7) TMI 1200

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..... Tariff Act, 1985? - Held that:- Identical issue has been settled by the Tribunal in the case of Mohan Rocky Springwater Breweries Ltd. & SKOL Breweries Ltd.(2003 (9) TMI 485 - CESTAT, MUMBAI ) WHREIN held that the malt extract are WORT, which is not an marketable commodity, hence no duty demand can be raised. - Decided in favour of assessee. - Appeal No. E/86717/15 - Final Order No. A/87621-A/20 .....

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..... as noticed by the lower authorities that the appellant being manufacturer of IMFL is doing so by processing Malt, which is a major raw material; malt is germinated with cereal grain and it is soaked in water and then halted from germinating further by drying with hot air. Statements of various persons were recorded. The show-cause notice which sought to demand duty from the appellant was based upo .....

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..... Springwater SKOL Breweries (supra), the Tribunal held that the malt extract are WORT, which is not an marketable commodity, hence no duty demand can be raised. 6. Learned AR appearing for the Revenue fairly submits that the issues involved in the instant case and in the case of Mohan Rocky Springwater SKOL Breweries (supra) are same. 7. Since the issue involved is same, we respectfully f .....

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