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of <h1>Tribunal rules in favor of sugar manufacturer on duty exemption under Rule 173H</h1> The Tribunal ruled in favor of the sugar manufacturer, holding that Rule 173H permits clearance of Molasses without payment of duty. The demand for a ... Demand - Removal of goods The case involved the storage and clearance of Molasses by a sugar manufacturer under Rule 173H. The Revenue demanded differential duty for Molasses cleared outside the factory, but the Tribunal ruled in favor of the manufacturer, stating that Rule 173H allows clearance without payment of duty. The Tribunal set aside the demand for duty and allowed the manufacturer's appeal.
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