https://www.taxtmi.com/caselaws?id=50093 An intermediate product is not dutiable as sugar syrup unless the department proves that it satisfies the recognised characteristics of syrup and is marketable. The laboratory report showed soluble solids below the level indicated in the Board circular and Chief Chemist's view, and no fresh test was obtained to displace that report, so the product was treated as a non-dutiable sugar solution. Suppression was also not established because the show cause notices did not allege the material facts later relied on, and the department already knew of the manufacturing activity. On that basis, the duty demand and penalty could not be sustained. en-us Thu, 14 Dec 2000 00:00:00 +0530 Thu, 09 May 2019 17:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50093 An intermediate product is not dutiable as sugar syrup unless the department proves that it satisfies the recognised characteristics of syrup and is marketable. The laboratory report showed soluble solids below the level indicated in the Board circular and Chief Chemist's view, and no fresh test was obtained to displace that report, so the product was treated as a non-dutiable sugar solution. Suppression was also not established because the show cause notices did not allege the material facts later relied on, and the department already knew of the manufacturing activity. On that basis, the duty demand and penalty could not be sustained. Case-Laws Central Excise Thu, 14 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50093