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2014 (3) TMI 237 - CESTAT CHENNAIWaiver of pre-deposit of duty - Dutiability of 'sugar syrup', an intermediate product manufactured and captively consumed by the applicants in the manufacture of their final products - Exempted vide Notification No.3/2007-CE, [S.No.18A], dated 01.03.2007 - Held that:- in the Sugar Invert Syrup, sugar content has nearly 80% by weight. This syrup has shelf life and is marketable and hence dutiable also. The Sugar Invert Syrup is not immediately consumed but and is retained for manufacture later - Assessee directed to make pre deposit - Conditional stay granted.
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