2006 (4) TMI 44

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..... ranule. Their activity of converting sugar from small to larger grain was considered as manufacturing activity and they were charged sugar cess in respect of sugar manufactured by them. 2. The learned advocate for the appellants submits that since they have manufactured sugar of larger grain from sugar of smaller grain, there is no manufacturing activity involved in the same as the sugar remains .....

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..... nal dated 17.10.1997 of the Assistant Commissioner which relates to sugar confectionary. The appellants have not stated nature of the sugar manufactured by them except saying that it was sugar of a larger grain. Since the sugar confectionary is different from sugar but is sugar as defined in Sugar Cess Act, the same will be chargeable to sugar cess again. Accordingly, we find no infirmity in the C .....

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