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2017 (7) TMI 554 - AT - Central ExciseSugar syrup - taxability - appellant argued that said sugar syrup is not chargeable to duty in view of CBEC Circular 226/60/96-CX dated 3-7-1996 In the said circular it has been clarified that sugar solutions having concentration of 65% by weight will be considered goods for purpose of charging excise duty - Held that: - in terms of Circular of the CBEC the said product would be marketable only if it contains citric acid, in terms of Circular of 3-7-1996 or if revenue produced any evidence of marketability in terms of Circular dated 12-3-2004 - It is apparent that no evidence of marketability has been produced by the Revenue and concentration of sugar in the sugar syrup is not more than 65%. Thus in view of the above circulars of Revenue cited above, it is not open to the Revenue to hold that sugar syrup is marketable and liable to duty. The circular issued by CBEC are binding on the Revenue - appeal allowed - decided in favor of appellant.
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