https://www.taxtmi.com/caselaws?id=750823 An intermediate sugar syrup arising in biscuit manufacture can attract central excise duty only if its marketability and shelf life are established on product-specific evidence. The Tribunal noted that the lower authorities had not properly examined the syrup's composition, stability or the Board circular on sugar solution and shelf life, so duty liability could not be sustained without fresh factual enquiry. It also held that the amended exemption notification applicable from 12.09.2011 had direct relevance for the post-amendment period and had to be considered alongside marketability. The matter was therefore remanded for reconsideration of both the duty issue and the exemption claim. en-us Tue, 19 Mar 2024 00:00:00 +0530 Mon, 01 Apr 2024 18:58:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750823 An intermediate sugar syrup arising in biscuit manufacture can attract central excise duty only if its marketability and shelf life are established on product-specific evidence. The Tribunal noted that the lower authorities had not properly examined the syrup's composition, stability or the Board circular on sugar solution and shelf life, so duty liability could not be sustained without fresh factual enquiry. It also held that the amended exemption notification applicable from 12.09.2011 had direct relevance for the post-amendment period and had to be considered alongside marketability. The matter was therefore remanded for reconsideration of both the duty issue and the exemption claim. Case-Laws Central Excise Tue, 19 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750823