https://www.taxtmi.com/caselaws?id=89180 Sugar syrup obtained by dissolving crystal sugar in water was treated as separately classifiable under the tariff and remained dutiable because non-marketable use in confectionery did not, by itself, establish exemption; the absence of evidence of instability or inability to market the product was decisive. The demand for the earlier period failed on limitation because the manufacturing process was already known to the department, the omission from the classification list was attributed to bona fide belief, and extended limitation was not available. As the demand was time-barred, the penalty also could not survive, leaving the assessee successful on limitation despite the duty finding on merits. en-us Mon, 24 Aug 1998 00:00:00 +0530 Fri, 23 Sep 2011 18:27:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89180 Sugar syrup obtained by dissolving crystal sugar in water was treated as separately classifiable under the tariff and remained dutiable because non-marketable use in confectionery did not, by itself, establish exemption; the absence of evidence of instability or inability to market the product was decisive. The demand for the earlier period failed on limitation because the manufacturing process was already known to the department, the omission from the classification list was attributed to bona fide belief, and extended limitation was not available. As the demand was time-barred, the penalty also could not survive, leaving the assessee successful on limitation despite the duty finding on merits. Case-Laws Central Excise Mon, 24 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89180