https://www.taxtmi.com/caselaws?id=351583 The appeal contested the Central Excise duty demand on sugar syrup used in manufacturing biscuits and the cream used in biscuit production. The Tribunal found the classification of sugar syrup under a specific sub-heading unsustainable due to lack of evidence on fructose content. It emphasized the importance of proving marketability for attracting excise duty. The Tribunal set aside the orders related to sugar syrup and cream, remanding the matter for further examination on both issues. The decision highlighted the need for evidence to support classification under excise duty and establish marketability for products used in manufacturing to determine excise duty applicability. en-us Mon, 30 Oct 2017 00:00:00 +0530 Mon, 18 Dec 2017 11:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351583 The appeal contested the Central Excise duty demand on sugar syrup used in manufacturing biscuits and the cream used in biscuit production. The Tribunal found the classification of sugar syrup under a specific sub-heading unsustainable due to lack of evidence on fructose content. It emphasized the importance of proving marketability for attracting excise duty. The Tribunal set aside the orders related to sugar syrup and cream, remanding the matter for further examination on both issues. The decision highlighted the need for evidence to support classification under excise duty and establish marketability for products used in manufacturing to determine excise duty applicability. Case-Laws Service Tax Mon, 30 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351583