https://www.taxtmi.com/caselaws?id=91138 Sugar syrup captively used in cough syrup manufacture was treated as prima facie not marketable because it contained sodium saccharin, and Rule 47 of the Prevention of Food Adulteration Rules barred addition of artificial sweeteners to food. Since goods that fail the marketability test cannot prima facie be treated as excisable, the insistence on pre-deposit of duty and penalty was waived and recovery stayed on that footing. en-us Fri, 13 Feb 1998 00:00:00 +0530 Fri, 14 Oct 2011 11:00:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91138 Sugar syrup captively used in cough syrup manufacture was treated as prima facie not marketable because it contained sodium saccharin, and Rule 47 of the Prevention of Food Adulteration Rules barred addition of artificial sweeteners to food. Since goods that fail the marketability test cannot prima facie be treated as excisable, the insistence on pre-deposit of duty and penalty was waived and recovery stayed on that footing. Case-Laws Central Excise Fri, 13 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91138