https://www.taxtmi.com/caselaws?id=259012 For excise classification of sugar syrup used for captive consumption, the tariff entry under sub-heading 17029090 applied only if the product satisfied the stated fructose-content description; without a departmental chemical test or other proof establishing that threshold, the classification could not be sustained. Excisability also depended on proof that the specific product was marketable in the condition in which it emerged, and marketability could not be inferred merely from sales of similar invert sugar syrup by another manufacturer. The exemption discussion under Notification No. 67/95-CE was rejected on the facts stated, as the proviso was treated as confined to cases involving common Cenvat-credit inputs used for both dutiable and exempted final products after Rule 6 compliance. en-us Tue, 03 Mar 2015 00:00:00 +0530 Thu, 11 Feb 2016 10:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259012 For excise classification of sugar syrup used for captive consumption, the tariff entry under sub-heading 17029090 applied only if the product satisfied the stated fructose-content description; without a departmental chemical test or other proof establishing that threshold, the classification could not be sustained. Excisability also depended on proof that the specific product was marketable in the condition in which it emerged, and marketability could not be inferred merely from sales of similar invert sugar syrup by another manufacturer. The exemption discussion under Notification No. 67/95-CE was rejected on the facts stated, as the proviso was treated as confined to cases involving common Cenvat-credit inputs used for both dutiable and exempted final products after Rule 6 compliance. Case-Laws Central Excise Tue, 03 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259012