2016 (7) TMI 80

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....nka Goyal, Advocate for appellant Shri.Sanjay Hasija, Supdt. (AR), for respondent ORDER Per: Raju 1. The appellant M/s.Universal Drinks Pvt. Ltd., Nagpur, are the manufacturers of sugar syrup which was captively consumed in the manufacture of finished excisable goods, which were exempted from payment of duty. The sugar syrup falls under heading 1702.30 and was chargeable to duty at the....

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....held that the said sugar syrup has a shelf life and therefore, is marketable. To arrive at this conclusion, the Commissioner (Appeals) relied on the report dated 10/11/95 of Deputy Chief Chemist in respect of sample drawn on 20/09/95. In the said report, the Deputy Chief Chemist stated that the sugar contained in the said sample was 56.7% by weight. The Commissioner (Appeals) observed that though ....

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....reign substance and clean vessels and containers must be used. Dilute solutions of sucrose are prone to growth of molds, yeast and other micro-organisms. In concentration of 65% by weight or more the solution will retard the growth of micro-organisms. Thus it may have shelf life without addition of any preservative. However, according to IS: 4935-1968 synthetic syrups may be prepared with or wi....

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.... excisability of the products, the Honble Supreme Court has laid down the test of marketability on the relevant criteria. Therefore, the said sugar syrup is marketable as such, without any reference of percentage of sugar concentration then the same is excisable. 4. We have considered the rival submissions. 5. We find that the test report clearly states that the samples contained less than ....