https://www.taxtmi.com/caselaws?id=102566 Sugar syrup containing sodium saccharin was not marketable for excise purposes because its sale would violate the Prevention of Food Adulteration Rules, 1959, which restrict artificial sweeteners except in specified products. Marketability requires that goods can lawfully be sold or exchanged in the market; evidence that does not establish lawful marketability cannot support excise duty. Consequently, the captive-consumed syrup was not excisable, and the associated 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 containing sodium saccharin was not marketable for excise purposes because its sale would violate the Prevention of Food Adulteration Rules, 1959, which restrict artificial sweeteners except in specified products. Marketability requires that goods can lawfully be sold or exchanged in the market; evidence that does not establish lawful marketability cannot support excise duty. Consequently, the captive-consumed syrup was not excisable, and the associated 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