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Universal Drinks (P) Ltd. Versus Commissioner of Central Excise, Nagpur

2016 (7) TMI 80 - CESTAT MUMBAI

Demand of duty on sugar syrup consumed captively for manufacture of exempted finished goods - test of marketability - Held that:- We find that the test report clearly states that the samples contained less than 65% sugar. The test report does not indicate 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 .....

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t ORDER Per: Raju 1. The appellant M/s.Universal Drinks Pvt. Ltd., Nagpur, are the manufacturers of sugar syrup which was captively consumed in the manufacture of finished excisable goods, which were exempted from payment of duty. The sugar syrup falls under heading 1702.30 and was chargeable to duty at the rate of 10% advalorem. A show-cause notice was issued to the appellant seeking to demand of duty on sugar syrup consumed captively for manufacture of exempted finished goods. The appellant co .....

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arketable and therefore, not chargeable to duty. The said order was reviewed and the Commissioner (Appeals) held that the said sugar syrup has a shelf life and therefore, is marketable. To arrive at this conclusion, the Commissioner (Appeals) relied on the report dated 10/11/95 of Deputy Chief Chemist in respect of sample drawn on 20/09/95. In the said report, the Deputy Chief Chemist stated that the sugar contained in the said sample was 56.7% by weight. The Commissioner (Appeals) observed that .....

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syrups are concentrated solution of sugars such as sucrose in water or other aqueous liquids. When purified water is used in making a solution of sucrose the preparation is known as syrup or simple syrup. In manufacturing syrups the sucrose must be selected carefully and a purified water free from foreign substance and clean vessels and containers must be used. Dilute solutions of sucrose are prone to growth of molds, yeast and other micro-organisms. In concentration of 65% by weight or more th .....

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