Sugar Syrup for Captive Use Not Classifiable Under Tariff 17029090; No Excise Duty Demand Due to Non-Marketability.

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....Intermediate product - captive consumption - production of Sugar Syrup - 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 appellants factories, are marketable - no demand - AT....