https://www.taxtmi.com/caselaws?id=88647 A liquid sugar solution made by dissolving sugar in water and heating it, without added flavouring or colouring matter, was treated as sugar syrup or other sugars under Heading 1702 rather than sugar in solid form under Heading 1701, and was therefore liable to central excise duty. The product was also held marketable on the record. On limitation, non-disclosure of the manufacturing activity to the department justified invocation of the extended period under Section 11A, so the demand was not time-barred. en-us Fri, 24 Apr 1998 00:00:00 +0530 Tue, 20 Sep 2011 13:24:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88647 A liquid sugar solution made by dissolving sugar in water and heating it, without added flavouring or colouring matter, was treated as sugar syrup or other sugars under Heading 1702 rather than sugar in solid form under Heading 1701, and was therefore liable to central excise duty. The product was also held marketable on the record. On limitation, non-disclosure of the manufacturing activity to the department justified invocation of the extended period under Section 11A, so the demand was not time-barred. Case-Laws Central Excise Fri, 24 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88647