https://www.taxtmi.com/caselaws?id=124037 The Tribunal set aside Orders-in-Appeal that included CO2 value in beverage syrup for duty payment, allowing the appeals with consequential relief. It was held that if the beverage syrup is not marketable without CO2, it is not excisable, and therefore, the CO2 value should not be added for duty payment. The decision emphasized the need to assess marketability and excisability in determining duty payments. Both parties were represented, and the Tribunal made its decision after considering arguments and evidence presented. en-us Fri, 01 Aug 2008 00:00:00 +0530 Mon, 24 Sep 2012 17:52:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124037 The Tribunal set aside Orders-in-Appeal that included CO2 value in beverage syrup for duty payment, allowing the appeals with consequential relief. It was held that if the beverage syrup is not marketable without CO2, it is not excisable, and therefore, the CO2 value should not be added for duty payment. The decision emphasized the need to assess marketability and excisability in determining duty payments. Both parties were represented, and the Tribunal made its decision after considering arguments and evidence presented. Case-Laws Central Excise Fri, 01 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124037