https://www.taxtmi.com/caselaws?id=791061 In-process sugar syrup captively consumed in biscuit manufacture was held not classifiable under tariff item 17029090 because the Department failed to prove that it matched the tariff description of sugar syrup blends containing 50% fructose in dry stage; the scientific report showed only 31% fructose. Applying the settled test of marketability, the Tribunal found no evidence that the syrup, as emerging in the factory, was capable of sale in the market or had demonstrated shelf life in that form. Test reports referring to invert sugar did not establish marketability or excisability, so the duty and penalty demand could not be sustained. en-us Mon, 04 May 2026 00:00:00 +0530 Wed, 06 May 2026 08:32:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791061 In-process sugar syrup captively consumed in biscuit manufacture was held not classifiable under tariff item 17029090 because the Department failed to prove that it matched the tariff description of sugar syrup blends containing 50% fructose in dry stage; the scientific report showed only 31% fructose. Applying the settled test of marketability, the Tribunal found no evidence that the syrup, as emerging in the factory, was capable of sale in the market or had demonstrated shelf life in that form. Test reports referring to invert sugar did not establish marketability or excisability, so the duty and penalty demand could not be sustained. Case-Laws Central Excise Mon, 04 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791061