Marketability and captive-use exemption for sugar syrup remanded for fresh decision under the applicable notification.

Sugar syrup manufactured for use in aerated waters was examined on two connected questions: whether the product was marketable and therefore liable to duty, and whether Notification No. 217/86 protected the captively consumed goods. The adjudication order was set aside, and the matter was remanded for fresh decision in accordance with law, leaving the liability and exemption issues to be reconsidered on the existing material.

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Issues: Whether sugar syrup manufactured for use in aerated waters was liable to duty on the question of marketability, and whether the benefit of Notification No. 217/86 applied to the captively consumed product.

Outcome: The order of adjudication was set aside and the matter was remanded for fresh decision according to law.

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