https://www.taxtmi.com/caselaws?id=350592 Central excise duty on captively consumed sugar syrup could not be sustained because the Department failed to prove the correct tariff classification and marketability on the evidence required. The Tribunal relied on an earlier decision on identical facts and held that, without chemical test evidence establishing the requisite fructose content, the disputed classification could not be accepted. It also found that marketability of the product in the form in which it emerged from the factory had not been shown, and that presumptions based on other products or other manufacturers could not replace proof. The denial of exemption and the duty demand were therefore set aside. en-us Wed, 27 Sep 2017 00:00:00 +0530 Thu, 09 Nov 2017 08:08:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350592 Central excise duty on captively consumed sugar syrup could not be sustained because the Department failed to prove the correct tariff classification and marketability on the evidence required. The Tribunal relied on an earlier decision on identical facts and held that, without chemical test evidence establishing the requisite fructose content, the disputed classification could not be accepted. It also found that marketability of the product in the form in which it emerged from the factory had not been shown, and that presumptions based on other products or other manufacturers could not replace proof. The denial of exemption and the duty demand were therefore set aside. Case-Laws Central Excise Wed, 27 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350592