https://www.taxtmi.com/caselaws?id=351583 Excise duty on sugar syrup used in biscuit manufacture failed because the record did not establish the fructose content needed for the tariff classification adopted by the department, and there was no reliable test evidence that the product matched the described excisable item. On cream, the demand could not be sustained without first examining whether the product, in the condition in which it emerged, was marketable. The tribunal therefore set aside the demand on sugar syrup and remanded the cream issue for de novo consideration on marketability after hearing the assessee and allowing fresh evidence if necessary. 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 Excise duty on sugar syrup used in biscuit manufacture failed because the record did not establish the fructose content needed for the tariff classification adopted by the department, and there was no reliable test evidence that the product matched the described excisable item. On cream, the demand could not be sustained without first examining whether the product, in the condition in which it emerged, was marketable. The tribunal therefore set aside the demand on sugar syrup and remanded the cream issue for de novo consideration on marketability after hearing the assessee and allowing fresh evidence if necessary. Case-Laws Service Tax Mon, 30 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351583