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2019 (7) TMI 1462 - AT - Central ExciseExcisability/Marketibility - intermediate goods - sugar syrup - case of the department is that since their final products are exempted, the intermediate product i.e., sugar syrup is chargeable to excise duty - HELD THAT:- There are no sufficient evidence to show that the sugar syrup manufactured by appellant is a marketable commodity. Classification of Sugar Syrup - HELD THAT:- Also the fructose content of the sugar syrup has to be at least 50% by weight if it has to be an “excisable product” classifiable under Chapter heading 1702 9090 - In the case of Anand Food Products Pvt Ltd, the fructose content was tested and found to be below 50%. Therefore, the sugar syrup cannot be classified under Chapter heading 1702 9090. Benefit of N/N. 67/95-CE - HELD THAT:- The notification exempts intermediate products even if the final product is exempt, if the appellant follows the procedure prescribed under Rule 6 of CCR, which the appellants have done in this case. Appeal allowed - decided in favor of appellant.
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