https://www.taxtmi.com/caselaws?id=102566 Sugar syrup manufactured for captive consumption was treated as non-marketable because its sale would have violated the Prevention of Food Adulteration Rules, 1959, which restrict artificial sweeteners to specified products. The article states that goods cannot be regarded as marketable for excise purposes if they cannot lawfully be sold or exchanged in the market. On the evidence discussed, the department failed to establish marketability, so the syrup was not liable to excise duty and the related duty demand, penalty, and interest could not survive. en-us Tue, 04 Aug 1998 00:00:00 +0530 Wed, 15 Feb 2012 13:21:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102566 Sugar syrup manufactured for captive consumption was treated as non-marketable because its sale would have violated the Prevention of Food Adulteration Rules, 1959, which restrict artificial sweeteners to specified products. The article states that goods cannot be regarded as marketable for excise purposes if they cannot lawfully be sold or exchanged in the market. On the evidence discussed, the department failed to establish marketability, so the syrup was not liable to excise duty and the related duty demand, penalty, and interest could not survive. Case-Laws Central Excise Tue, 04 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102566