Brown sugar not treated as sugar for rebate computation; exclusion from production figures sustained under duty notification.

Brown sugar was held not to be treatable as fully manufactured sugar for computing excess production for rebate purposes, because the tribunal accepted High Court authority that brown sugar is not sugar in the marketable sense while it remains in that form. On that basis, brown sugar was excluded from the production computation used to claim rebate of duty, and the denial of rebate was upheld. The separate argument on the meaning of "payable" in the notification was not examined, as the main issue was ided against the appellants.

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Issues: Whether brown sugar could be treated as fully manufactured sugar for the purpose of computing excess production and claiming rebate of duty.

Analysis: The tribunal noted the reliance placed on High Court decisions holding that brown sugar is not sugar in the marketable sense when it remains in that form. On that basis, it accepted the view that brown sugar could not be included in the computation of sugar production for rebate purposes. The separate contention regarding the meaning of the word "payable" in the notification was not gone into, as the main issue was decided against the appellants.

Conclusion: Brown sugar could not be treated as sugar for computing excess production, and the denial of rebate was upheld.

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