https://www.taxtmi.com/caselaws?id=872 Conversion of sugar in small granules into larger grain sugar was treated as a fresh manufacturing activity for sugar cess purposes because the resulting goods were classified as sugar confectionery under Chapter Heading 1704.90 and were not shown to be merely ordinary sugar in a different form. The Tribunal held that the product was commercially distinct from sugar for market purposes, yet still fell within the statutory definition of sugar under the Sugar Cess Act, 1982, so cess was again attracted on the activity. The levy of sugar cess was upheld. en-us Thu, 27 Apr 2006 00:00:00 +0530 Sun, 13 Apr 2008 18:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=872 Conversion of sugar in small granules into larger grain sugar was treated as a fresh manufacturing activity for sugar cess purposes because the resulting goods were classified as sugar confectionery under Chapter Heading 1704.90 and were not shown to be merely ordinary sugar in a different form. The Tribunal held that the product was commercially distinct from sugar for market purposes, yet still fell within the statutory definition of sugar under the Sugar Cess Act, 1982, so cess was again attracted on the activity. The levy of sugar cess was upheld. Case-Laws Central Excise Thu, 27 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=872