https://www.taxtmi.com/caselaws?id=372403 The Tribunal ruled in favor of M/s Venugopal Foods Pvt Ltd, setting aside the duty liability of Rs. 11,23,083 under section 11A of Central Excise Act, 1944, for the period from July 2008 to February 2009, along with interest under section 11AB. The case centered on the classification of 'sugar syrup' as excisable goods used in biscuit production. The Tribunal found that the 'sugar syrup' did not meet the criteria of excisable goods post the May 2008 amendment, emphasizing its unique role in biscuit manufacturing and overturning the lower authorities' decision based on marketability and fructose content considerations. en-us Thu, 20 Dec 2018 00:00:00 +0530 Sat, 22 Dec 2018 07:18:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372403 The Tribunal ruled in favor of M/s Venugopal Foods Pvt Ltd, setting aside the duty liability of Rs. 11,23,083 under section 11A of Central Excise Act, 1944, for the period from July 2008 to February 2009, along with interest under section 11AB. The case centered on the classification of 'sugar syrup' as excisable goods used in biscuit production. The Tribunal found that the 'sugar syrup' did not meet the criteria of excisable goods post the May 2008 amendment, emphasizing its unique role in biscuit manufacturing and overturning the lower authorities' decision based on marketability and fructose content considerations. Case-Laws Central Excise Thu, 20 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372403