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2018 (2) TMI 522 - AT - Central ExciseClassification of goods - Sugar syrup - intermediate goods - It appeared to Revenue that sugar syrup was classifiable under Tariff Item No. 17029090 - N/N. 67/1995-CE dated 16.03.1995 - Held that: - this Tribunal in the case of Rishi Bakers Pvt. Ltd., Kanpur [2015 (4) TMI 893 - CESTAT NEW DELHI] held that there was no evidence to prove that sugar syrup captively consumed is classifiable under Tariff Item No. 17029090 nor there is any evidence to prove that the goods in question in the form in which they come into existence in the appellants factory are marketable - Sugar syrup coming into existence during the manufacture of biscuits was not attracting Central Excise duty. In the present case we hold that sugar syrup coming into existence during the manufacture of biscuits and captively consumed does not attract Central Excise duty for the reason that there is no evidence that the same is marketable. Appeal allowed - decided in favor of appellant.
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