9911796707
TMI BlogClassification and assessment of sugar syrup produced in the intermediate stage in the manufacture of aerated waterX X X X Extracts X X X X X X X X Extracts X X X X ..... rtment of Revenue) Central Board of Excise & Customs, New Delhi Subject : Classification and assessment of sugar syrup produced in the intermediate stage in the manufacture of aerated water Attention is invited to the issue of payment of duty on sugar syrup produced in the intermediate stage in the manufacture of aerated waters has been raised by the trade. They have represented that local Cent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e in the manufacture of aerated water nor such sugar syrup is consumed. 2. In this connection it is stated that in the earlier tariff sugar syrup captively consumed was eligible for exemption under Notification No. 118/75. In the new Central Excise Tariff sugar syrup is classifiable under subheading 1702.30 and is chargeable to excise duty at the appropriate rate. Collectors reported that the pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alls within the scope of Chapter Sub-heading 1702.30. 4. The issue was discussed in the South Zone Collectors Tariff-cum-General Conference held at Madras on 29th and 30th May, 1989. During discussion in the Conference it was pointed out that sugar in water is not the same as sugar syrup mentioned in the Tariff and such sugar in water is not capable of being marketed. The sugar syrup which comes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ure of aerated waters and ayurvedic medicines. It was, noted that the sugar syrup was not marketable in the instant case as it has got very short shelf life and gets fermented if delayed and hence cannot be preserved. Thus sugar syrups which comes into existence in the instant case is not marketable. Accordingly the Conference concluded that the sugar syrups as discussed above are not liable to du ..... X X X X Extracts X X X X X X X X Extracts X X X X
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