TMI Blog2017 (7) TMI 554X X X X Extracts X X X X X X X X Extracts X X X X ..... the Revenue and concentration of sugar in the sugar syrup is not more than 65%. Thus in view of the above circulars of Revenue cited above, it is not open to the Revenue to hold that sugar syrup is marketable and liable to duty. The circular issued by CBEC are binding on the Revenue - appeal allowed - decided in favor of appellant. - E/442/07 - A/87815/17/EB - Dated:- 8-6-2017 - Mr Ramesh Nair, Member(Judicial) And Mr. Raju, Member (Technical) Ms. Anjali Hirwat, Advocate for the Appellants Shri. V.K. Agarwal, Asstt. Commissioner(A.R.) for the Respondent ORDER Per: Raju This appeal has been filed by. M/s. Pepsico India Holdings Pvt Ltd in respect of sugar syrup manufactured and used within the factory of producti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not a marketable commodity. She also argued that sugar syrup manufactured by them is having less than 65% by weight of sugar and it also does not contain any preservative citric acid. In view of the above she placed reliance on the following decision to assert that it is not marketable commodity: (a) CCE, C ST Vs. Smithkline Beecham Pharma (I) Ltd [2014(308) ELT 732(T)] (b) Universal Drinks (P) Ltd Vs. CCE[2016-TIOL-976-CESTAT-MUM] (c) CCE Vs. Kanti Beverages Pvt Anr.[2016-TIOL-2035-CESTAT-DEL] She further argued that burden of proof that the product is marketable is on the Revenue and Revenue has failed to produce any evidence in support. She further submits that the large amount of sugar syrup used in the ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red by dissolving sugar in water at temperature of 80 C when treated with the activated carbon and decamol, has shelf life and is marketable. In supersession of earlier circular of 25-7-1989 the said circular was followed by circular dated 3-7-1996 wherein it was held that sugar having concentration of 65% by weight of sugar has shelf life without adding any preservative. The other circular was followed by circular dated 12-3-2004 wherein it was clarified that if the product was established to be marketable then the irrespective of sugar concentration same would be liable to excise duty. In the circumstances of the case there is no dispute regarding the percentage of sugar concentration being less than 65%. In this circumstances, in terms o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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