Excisability of sugar syrup: intermediate-stage syrup classified as dutiable under the tariff, attracting central excise liability. The Board clarifies that sugar syrup produced as an intermediate in manufacture of aerated water and Ayurvedic medicines, prepared with additives and filtration and possessing a shelf life, is marketable and constitutes an excisable item, liable to central excise duty under the tariff description for sugar syrup.