TMI Blog1998 (8) TMI 423X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent. [Order per : Gowri Shankar, Member (T)]. The question for consideration in this appeal is the liability to duty of sugar syrup manufactured by the appellant for use in the manufacture by it of cough syrup. It consists of a mixture of purified water, sugar, sodium saccharin, sodium citrate, sodium benzoate and sorbitol. The entire quantity of this commodity is used in the m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her than those excluded therein) which contains sodium sachharin. 3. The department had sought to meet the requirements of marketability by citing the fact that an unspecified biscuit manufacturer paid duty on syrup and rose syrup manufactured by a firm Mapro at Mahabaleshwar was being sold. The departmental representative reiterates this argument. The fact that the biscuit manufacturer chose to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s sugar syrup. There is no dispute that sodium sachharin is an artificial sweetener within the meaning of this rule. Sale of a food product containing sodium sachharin would invite penal action including prosecution under the Prevention of Food Adulteration Act and Rules. The Commissioner s view, implicit in her order, this is not really relevant cannot be upheld. The decision of the Delhi High Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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