TMI Blog2023 (11) TMI 147X X X X Extracts X X X X X X X X Extracts X X X X ..... OURT] , while elaborating upon shelf-life , has held that marketability is a question of fact. The decision of the Tribunal in THE MAHARASHTRA AGRO INDUSTRIES DEVELOPMENT CORPORATION LTD., VERSUS COMMISSIONER OF CENTRAL EXCISE, NAGPUR [ 2017 (2) TMI 244 - CESTAT MUMBAI] relates to an entirely different product, viz. sugar concentrate , utilized in the manufacture of fruit juice. In terms of the above decision of the Tribunal on sugar syrup deployed in identical circumstances for identical purpose would apply in full. Accordingly, the impugned order cannot sustain and is set aside to allow the appeal - Appeal allowed. - HON BLE MR C J MATHEW , MEMBER ( TECHNICAL ) And HON BLE MR AJAY SHARMA , MEMBER ( JUDICIAL ) Shri Vira ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner of Central Excise, Pune II [2019-TIOL-110-CESTAT-HUM] and in Rishi Bakers Pvt Ltd v. Commissioner of Central Excise Service Tax, Kanpur [2015 (328) ELT 634 (Tri.-Del.)] 4. Learned Authorised Representative contends that the decision of the Hon ble Supreme Court in Nicholas Piramal India Ltd v. Commissioner of Central Excise, Mumbai [2010 (260) ELT 338 (SC)] has held that shelf-life, however, negligible, would suffice for excisability under Central Excise Act, 1944 and that the decision of the Tribunal in The Maharashtra Agro Industries Development Corporation Ltd v. Commissioner of Central Excise, Nagpur [2017-TIOL-257-CESTAT-MUM] has held that sugar syrup is excisable. 5. We find from the records that the appellant suppli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CESTAT-DEL] to contend that the former laid down the circumstances in which duty liability could arise for such products and that, relying upon this decision, an identically situated manufacturer had been granted relief from leviability to duty. Further contending that the first appellate authority had, erroneously and by placing reliance on circular no. 780/13/2004-CX dated 12th March 2004 of Central Board of Excise Customs, disregarded their submission that the threshold of fructose content specified in heading no. 170290 had not been fulfilled to warrant classification therein despite test report indicating the content. 4. Learned Authorised Representative cited the findings of the lower authorities that sugar syrup is a marke ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his hydrolysis can be achieved by application of heat, the addition of citric acid speeds up the process of conversion. Invert sugar has shelf-life, is marketable and is an excisable good. The contention of the appellant that sugar syrup produced by them does not meet these requirements, owing to less than adequate fructose content, is backed by a test report which is not controverted by the lower authorities. 6. The lower authorities have discounted the relevance of fructose content by a semantic analysis of the description in heading no. 170290 of First Schedule to Central Excise Tariff Act, 1985 without any attempt to comprehend the role of sugar syrup in the manufacture of biscuits and the process by, and purpose for, w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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