Without marketability Excise duty not leviable on Semi- Finished Granules, Extracts and Oils

M/s The Himalaya Drug Co. Vs. CCE (CESTAT Delhi) The present appeal is filed by the assessee- Appellants against the Order-in-Original No. 08/Commr/DDN/2017 dated 08.02.2017 passed by the Commissioner of Central Excise, Dehradun. The period in dispute is April to December, 2015. 2. The brief facts of the case are that, during the period under consideration, the assessee- Appellants were engaged in the manufacture of patent or proprietary ayurvedic medicaments and preparations at Bangalore since 1975. The goods manufactured in Bangalore are classifiable as Ayurvedic Medicaments subject to Centr...