https://www.taxtmi.com/caselaws?id=50700 Captively consumed sugar syrup used in manufacturing beverages was treated as marketable because it had shelf life, and was therefore classifiable and dutiable under chapter sub-heading 1702.30 of the Central Excise Tariff Act, 1985. The Tribunal followed prior co-ordinate Bench decisions on the same product and issue, applying judicial discipline in the absence of any contrary larger Bench ruling. On that basis, the departmental classification and duty demand were sustained, and the impugned orders confirming liability were upheld. en-us Tue, 22 May 2001 00:00:00 +0530 Wed, 25 Aug 2010 14:04:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50700 Captively consumed sugar syrup used in manufacturing beverages was treated as marketable because it had shelf life, and was therefore classifiable and dutiable under chapter sub-heading 1702.30 of the Central Excise Tariff Act, 1985. The Tribunal followed prior co-ordinate Bench decisions on the same product and issue, applying judicial discipline in the absence of any contrary larger Bench ruling. On that basis, the departmental classification and duty demand were sustained, and the impugned orders confirming liability were upheld. Case-Laws Central Excise Tue, 22 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50700