Marketability test: intermediate-stage sugar syrup in aerated water manufacture is non-dutiable when not marketable or preservable. The question is whether intermediate-stage sugar syrup in aerated water manufacture is a marketable product liable to excise. The syrup is produced, not packed or sold, ferments quickly and cannot be preserved. Applying the marketability test, the syrup remains an in-process combination that has not reached a marketable stage; therefore it is not dutiable. The Board accepted this conclusion and instructed field formations to act accordingly.
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Provisions expressly mentioned in the judgment/order text.
Marketability test: intermediate-stage sugar syrup in aerated water manufacture is non-dutiable when not marketable or preservable.
The question is whether intermediate-stage sugar syrup in aerated water manufacture is a marketable product liable to excise. The syrup is produced, not packed or sold, ferments quickly and cannot be preserved. Applying the marketability test, the syrup remains an in-process combination that has not reached a marketable stage; therefore it is not dutiable. The Board accepted this conclusion and instructed field formations to act accordingly.
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