Insufficient evidence to classify sugar syrup for captive use under code 17029090; marketability unproven in factories.

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....Manufacture of ugar syrup - captive consumption - Neither there is any evidence to prove that the goods, in question, are classifiable under 17029090 nor there is any evidence to prove that the goods, in question, in form in which they come into existence in the appellant s factories, are marketable - AT....