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    <title>2001 (12) TMI 128 - CEGAT, COURT NO. III, NEW DELHI</title>
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    <description>The Tribunal remands the case to the adjudicating authority for fresh assessment to determine the sugar concentration in the appellant&#039;s product. This decision is based on the lack of evidence regarding the sugar content in the goods, the marketability test for dutiable goods, and a previous ruling where sugar syrup below 65% sugar content was considered non-excisable. The Tribunal emphasizes the importance of establishing the sugar concentration before reaching a final decision on the classification of the product for Central Excise duty.</description>
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    <pubDate>Thu, 27 Dec 2001 00:00:00 +0530</pubDate>
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      <description>The Tribunal remands the case to the adjudicating authority for fresh assessment to determine the sugar concentration in the appellant&#039;s product. This decision is based on the lack of evidence regarding the sugar content in the goods, the marketability test for dutiable goods, and a previous ruling where sugar syrup below 65% sugar content was considered non-excisable. The Tribunal emphasizes the importance of establishing the sugar concentration before reaching a final decision on the classification of the product for Central Excise duty.</description>
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      <pubDate>Thu, 27 Dec 2001 00:00:00 +0530</pubDate>
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