https://www.taxtmi.com/caselaws?id=45046 Unprocessed brown sugar stored in a factory godown was not liable to excise duty because Rule 9's deeming fiction applies only when an intermediate product is converted into the end-product and treated as removed from the premises. No final sugar had been manufactured from the stored brown sugar, so the fiction did not operate. Rule 49 also did not support the levy, as brown sugar was not shown to fall within the class of excisable goods and sugar could not ordinarily be read to include brown sugar. The demand was therefore unsustainable, and the challenge succeeded. en-us Wed, 11 May 1994 00:00:00 +0530 Thu, 08 Jul 2010 10:48:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45046 Unprocessed brown sugar stored in a factory godown was not liable to excise duty because Rule 9's deeming fiction applies only when an intermediate product is converted into the end-product and treated as removed from the premises. No final sugar had been manufactured from the stored brown sugar, so the fiction did not operate. Rule 49 also did not support the levy, as brown sugar was not shown to fall within the class of excisable goods and sugar could not ordinarily be read to include brown sugar. The demand was therefore unsustainable, and the challenge succeeded. Case-Laws Central Excise Wed, 11 May 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45046