The Commissioner Of Central Excise, ... vs Commissioner Of Central Excise, ...

The Supreme Court addressed whether 'yeast' with a short shelf life of 6-8 hours, capable of being preserved in containers, is excisable under Heading 21.02 of the Central Excise Tariff Act. The revenue challenged a CEGAT order which had dismissed appeals regarding the classification of such yeast as a manufactured/propagated product. The central issue is whether the perishability of the yeast exempts it from the description of goods leviable to excise duty.