https://www.taxtmi.com/caselaws?id=92920 Excisability of sugar syrup generated during beverage manufacture turned on verified facts, not abstraction: sucrose concentration, the stage at which citric acid was added, and the product's marketability and shelf life all affected classification under Chapter Heading 1702.30. The tribunal distinguished the earlier sugar-solution ruling because the factual record had not been properly examined and chemical testing was required. The Board's circular also had to be considered before duty liability could be affirmed. The impugned orders were set aside and the matter was remanded for de novo adjudication on the relevant factual and legal questions. en-us Mon, 08 Feb 1999 00:00:00 +0530 Mon, 07 Nov 2011 11:12:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92920 Excisability of sugar syrup generated during beverage manufacture turned on verified facts, not abstraction: sucrose concentration, the stage at which citric acid was added, and the product's marketability and shelf life all affected classification under Chapter Heading 1702.30. The tribunal distinguished the earlier sugar-solution ruling because the factual record had not been properly examined and chemical testing was required. The Board's circular also had to be considered before duty liability could be affirmed. The impugned orders were set aside and the matter was remanded for de novo adjudication on the relevant factual and legal questions. Case-Laws Central Excise Mon, 08 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92920