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2015 (9) TMI 465 - SUPREME COURT

2015 (9) TMI 465 - SUPREME COURT - 2015 (323) E.L.T. 673 (SC) - Intermediate product - manufacture of sugar syrup - captive consumption - evenue wanted to impose excise duty thereon on the ground that it contains 75.2% sugar contents and, therefore, was to be classifiable under Heading 1702 - Held that:- it is not in dispute that in any case the said product is exempted from duty as per Notification No. 217/86-CE dated 02.04.1986 as amended by Notification No. 79/91-CE dated 25.7.1991. - appeal .....

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The respondent-assessee manufactures sugar syrup as an intermediate product which is used in the manufacture of aerated water. The Revenue wanted to impose excise duty thereon on the ground that it contains 75.2% sugar contents and, therefore, was to be classifiable under Heading 1702. The assessee on the other hand took up the defence that the sugar contents are less than 65%. However, it is not even necessary to go into this aspect inasmuch as it is not in dispute that in any case the said pro .....

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