Appellant contests duty on Molasses for Ethyl Alcohol production, seeks exemption, appeal pending.

The appellant's duty demand regarding Molasses used in Ethyl Alcohol production was the subject of the case. The appellant contended that Molasses should be considered an intermediate product, as they had already paid 8% duty on Ethyl Alcohol. The appellant was permitted to forgo pre-deposits, and the recovery of the demand was halted pending the outcome of the appeal.

---

---

The duty demand is in respect of Molasses used in Ethyl Alcohol production. Appellant argues Molasses is intermediate product and paid 8% on Ethyl Alcohol. Appellant allowed to dispense with pre-deposits and recovery of demand stayed till appeal disposal.

---