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<h1>Appellate Tribunal upholds duty demand on Sugar Syrup under Tariff 1702.30. Exemption denied under Notification 217/86-C.E.</h1> <h3>SUNRISE COLD STORAGE CO. Versus COMMR. OF C. EX., PUNE</h3> SUNRISE COLD STORAGE CO. Versus COMMR. OF C. EX., PUNE - 1999 (107) E.L.T. 191 (Tribunal) The Appellate Tribunal CEGAT, New Delhi ruled that Sugar Syrup manufactured and used captively by the appellant for their final products is liable to pay duty under Tariff sub-heading 1702.30. The appellant's claim for exemption under Notification 217/86-C.E. was denied as their final products were already exempted from duty. The appeal was dismissed, and the duty demand for the period 1-3-1986 to 28-2-1987 was upheld at Rs. 5,571.