https://www.taxtmi.com/caselaws?id=788613 Sugar syrup (chasni) used only as a preservative in the manufacture of sweetmeats was not excisable goods because central excise liability under Section 3 arises only where the product is "goods" within Section 2(d), meaning it must be marketable and capable of being bought and sold as a distinct commodity. On the stated facts, the syrup did not emerge as a separate commercially identifiable product, was not shown to be traded in that form, and therefore failed the marketability test. The result was that no central excise duty could be levied on the syrup, and the related demand and penalties were unsustainable. en-us Fri, 30 Jan 2026 00:00:00 +0530 Thu, 26 Mar 2026 09:05:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788613 Sugar syrup (chasni) used only as a preservative in the manufacture of sweetmeats was not excisable goods because central excise liability under Section 3 arises only where the product is "goods" within Section 2(d), meaning it must be marketable and capable of being bought and sold as a distinct commodity. On the stated facts, the syrup did not emerge as a separate commercially identifiable product, was not shown to be traded in that form, and therefore failed the marketability test. The result was that no central excise duty could be levied on the syrup, and the related demand and penalties were unsustainable. Case-Laws Central Excise Fri, 30 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788613