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Central Excise - Highlights / Catch Notes

Home Highlights February 2020 Year 2020 This

Marketibility/excisability - Milk Crumb - There is no dispute ...


Apex Court: Milk Crumb Marketable Due to Sufficient Shelf Life, Unlike Products in Moti Laminates Case.

February 17, 2020

Case Laws     Central Excise     AT

Marketibility/excisability - Milk Crumb - There is no dispute with regard to the shelf life of the product. Shelf life of the product is one of the determinant of the product being marketable. If some product is having no shelf life or a very short shelf life, then the same could not be held to be marketable as has been held in the decision of the Apex Court in the case of Moti Laminates. That is not the case here.

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