https://www.taxtmi.com/caselaws?id=345123 Sugar syrup captively consumed in making exempt biscuits was held not to be classifiable under sub-heading 17029090 on the material available. The lower authorities' classification failed because no chemical test established the product's precise fructose content, and the Revenue's circular on sugar syrup used for aerated water and ayurvedic medicines could not be applied without proof that the goods were identical. The Tribunal also relied on earlier authority requiring evidence of the requisite fructose content and marketability in the condition in which the goods emerged. On that basis, the duty demand was not sustainable. en-us Wed, 14 Jun 2017 00:00:00 +0530 Fri, 22 Sep 2017 18:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345123 Sugar syrup captively consumed in making exempt biscuits was held not to be classifiable under sub-heading 17029090 on the material available. The lower authorities' classification failed because no chemical test established the product's precise fructose content, and the Revenue's circular on sugar syrup used for aerated water and ayurvedic medicines could not be applied without proof that the goods were identical. The Tribunal also relied on earlier authority requiring evidence of the requisite fructose content and marketability in the condition in which the goods emerged. On that basis, the duty demand was not sustainable. Case-Laws Central Excise Wed, 14 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345123