TMI Blog2016 (7) TMI 80X X X X Extracts X X X X X X X X Extracts X X X X ..... cate the date on which the test was conducted or if the samples are deteriorated or not. In view of that the basic ground on which the Commissioner (Appeals) has based his order are found to be misplaced. We find that the Circular No. 780/13/2004-CX dated 12/03/2004 rightly points out that what is relevant is the test of marketability and not the sugar contents in the syrup. We find that there is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsumed captively for manufacture of exempted finished goods. The appellant contested the demand on the ground that the sugar syrup manufactured by them was not a marketable commodity and therefore, no duty can be demanded. It was also argued that the said sugar syrup does not have any shelf life, the original adjudicating authority dropped the demand on the ground that the test result of the sampl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e date of testing i.e. 10/11/95. Therefore, he concluded that the said samples have shelf life and therefore, was marketable. To reach this conclusion he relied on the Circular No.780/13/2004-CX dated 12/03/2004. 2. The learned Counsel for the appellant stated that the CBEC Circular No.226/60/96-CX dated 03/07/1996 clearly stated as follows: According to technical literature syrups are conce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... syrup shall be not less than 65% by weight. The only additives that shall be used in synthetic syrups are citric acid and permitted colours. 2.1 It was argued by the Counsel that in the instant case, there is no additive added and the sugar contained is less than 65%. He stated that the chemical examiners report said did not state the date on which the sample was tested and therefore, the con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rated or not. In view of that the basic ground on which the Commissioner (Appeals) has based his order are found to be misplaced. We find that the Circular No. 780/13/2004-CX dated 12/03/2004 rightly points out that what is relevant is the test of marketability and not the sugar contents in the syrup. We find that there is no evident whatsoever of the test of marketability in the proceedings anywh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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