Excisability of sugar syrup depended on sucrose content, citric acid timing, and marketability, requiring fresh factual inquiry.

Excisability of sugar syrup generated during beverage manufacture turned on verified facts, not abstraction: sucrose concentration, the stage at which citric acid was added, and the product's marketability and shelf life all affected classification under Chapter Heading 1702.30. The tribunal distinguished the earlier sugar-solution ruling because the factual record had not been properly examined and chemical testing was required. The Board's circular also had to be considered before duty liability could be affirmed. The impugned orders were set aside and the matter was remanded for de novo adjudication on the relevant factual and legal questions.

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Issues: Whether the sugar syrup arising during manufacture of the beverage was excisable and classifiable under Chapter Heading 1702.30, and whether the matter required remand for factual determination of sucrose content and the stage at which citric acid was added.

Analysis: The product was held to be distinguishable from an earlier decision on sugar solution because the sucrose concentration and the presence or absence of citric acid were decisive factual factors. The factual record had not been adequately examined by the lower authorities, and the Board's circular governing marketability and shelf life of sugar syrup had also to be considered. As the applicability of duty depended on chemical testing and a detailed examination of the manufacturing process, a fresh factual inquiry was necessary.

Conclusion: The impugned orders were set aside and the matter was remanded to the original authority for de novo consideration in accordance with the earlier tribunal ruling and the Board's circular.

Final Conclusion: The appeals succeeded only to the extent that fresh adjudication was directed on the relevant factual and legal questions.

Ratio Decidendi: Where excisability of an intermediate product depends on its sugar concentration and the stage of addition of citric acid, the dispute must be decided on verified facts and the governing circular before duty liability can be affirmed.

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