https://www.taxtmi.com/caselaws?id=82758 Brown sugar was held not to be treatable as fully manufactured sugar for computing excess production for rebate purposes, because the tribunal accepted High Court authority that brown sugar is not sugar in the marketable sense while it remains in that form. On that basis, brown sugar was excluded from the production computation used to claim rebate of duty, and the denial of rebate was upheld. The separate argument on the meaning of "payable" in the notification was not examined, as the main issue was ided against the appellants. en-us Mon, 22 Feb 1993 00:00:00 +0530 Thu, 07 Jul 2011 11:32:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82758 Brown sugar was held not to be treatable as fully manufactured sugar for computing excess production for rebate purposes, because the tribunal accepted High Court authority that brown sugar is not sugar in the marketable sense while it remains in that form. On that basis, brown sugar was excluded from the production computation used to claim rebate of duty, and the denial of rebate was upheld. The separate argument on the meaning of "payable" in the notification was not examined, as the main issue was ided against the appellants. Case-Laws Central Excise Mon, 22 Feb 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82758