https://www.taxtmi.com/caselaws?id=122581 Sugar syrup used in the manufacture of aerated water and fruit pulp based beverage was treated as prima facie non-marketable, given its short shelf life and low solid content, supporting a view against excisability. The order also held that exemption notifications prima facie applied to the disputed input: Notification No. 217/86-CE and Notification No. 67/95 for sugar syrup used in aerated water, and Notification No. 10/96-C.E. for sugar syrup used in fruit pulp based beverage under Chapter heading 22.02. The later notification was available only from its effective date, so the benefit applied partly for the overlapping period. On that basis, recovery of duty and penalty was stayed pending appeal. en-us Wed, 09 May 2007 00:00:00 +0530 Tue, 14 Aug 2012 17:14:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122581 Sugar syrup used in the manufacture of aerated water and fruit pulp based beverage was treated as prima facie non-marketable, given its short shelf life and low solid content, supporting a view against excisability. The order also held that exemption notifications prima facie applied to the disputed input: Notification No. 217/86-CE and Notification No. 67/95 for sugar syrup used in aerated water, and Notification No. 10/96-C.E. for sugar syrup used in fruit pulp based beverage under Chapter heading 22.02. The later notification was available only from its effective date, so the benefit applied partly for the overlapping period. On that basis, recovery of duty and penalty was stayed pending appeal. Case-Laws Central Excise Wed, 09 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122581