TaxTMI 
TaxTMI 
2023 (4) TMI 1071
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....marketed and sold by M/s. ITC Ltd. under brand name 'Sunfeast'. 02. The appellant are paid job work charges at a fixed rate per kg which covers the cost and reasonable margin/profit, to the appellant and as per the agreement between the appellant and ITC, the appellant are responsible for all statutory compliances including the compliance under the Central Excise Act, 1944 and rules made there under. The Biscuits falling under heading no. 19053100 are liable for assessment as per the provision of Section 4(A) of Central Excise Act, 1944 read with notification no.2/2006-CE (N.T.) dated 01.03.2006. The appellant have been paying duty on the biscuits manufactured by them up to February, 2007. The lower priced biscuits were exempted from pay....
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....t to pay central excise duty amounting to Rs. 35,87,669/-, interest and penal provision has also been invoked as per the provision of Central Excise Act, 1944. The matter got adjudicated vide Order-In-Original dated 02.03.2012 wherein, all the charges of the show cause notice were confirmed by the said order. The remedial appeal to the Commissioner (Appeals) of the appellant also did not succeed and therefore, they are before us against the above mentioned Order-In-Appeal dated 19.02.2013. It has been the contention of the appellant that the department has failed to prove that their intermediate product 'Sugar Syrup' falls under the category of 'goods' as envisaged in Section 3 of the Central Excise Act, 1944. It has been argued that as per....
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....ALLAHABAD • SURYA FOODS & AGRO LTD.- 2018 (6) TMI 564- CESTAT ALLAHABAD • M.B. BAKERS PVT. LTD.- 2016 (10) TMI 739-CESTAT NEW DELHI 04. We have heard both the sides and are of the view that the department has not come up with any evidence to prove that the 'Sugar Solution' arising at the intermediate stage in the course of manufacturing of biscuits is marketable. In the absence of any such evidence and considering the fact that the condition in which 'sugar solution' emerges has very short life and thus not marketable in the condition in which it emerges during process of manufacture. 4.1 We also find that this issue has been settled by this tribunal in catena of decisions, abstract of some of such decisions ....
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....17029090. We find that both the lower authorities have concluded that the sugar content is more than 80% on empirical basis without any chemical test having been done. In the absence of chemical test to ascertain the precise fructose content of the goods, any conclusion that the goods are classifiable under sub-heading 17029090 is not sustainable. We also find that the CBEC Circular dated 7.11.1994 relied upon by the lower authorities has been issued in respect of sugar syrup produced in the manufacture of aerated water and ayurvedic medicines. Hence, the same cannot be applied to the sugar syrup being produced for the biscuits without establishing that the two products are identical. We also find that issue in this appeal is squarely cover....
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.... cannot be presumed that they had accepted that the goods, in question, conform to the description of sugar syrup blends of sub-heading 1702 90 for which the sugar syrup in dry stage must contain 50% by weight of fructose. The Apex Court in the case of Metlex (I) Pvt. Ltd. v. CCE, New Delhi reported in 2004 (165) E.L.T. 129 (S.C.) has held that filing of classification list mistakenly does not mean that party has to pay duty, if in law, he is not bound to pay duty. Same view has been taken by the Apex Court in its judgment in the case of Bonanzo Engg. & Chemical P. Ltd. v. CCE reported in 2012 (277) E.L.T. 145 (S.C.). In view of this, we hold that the classification of the goods under sub-heading 1702 90 90 is not sustainable, as absolutely....
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.... the appellants is identical to the invert sugar syrup being made by M/s. Dhampur Speciality Sugars Ltd. for which there is no basis. Chemically, invert sugar is obtained by Hydrolysis of cane sugar (sucrose, a disaccharide with specific rotation of + 66.50) and the same is a mixture of glucose (with specific rotation of +52.70) and fructose (with specific rotation of - 920), with net specific rotation of - 19.70. The process of hydrolysis of cane sugar (which is dextrorotatory i.e. with rotation of + 66.50) is also called inversion, as the mixture of glucose and fructose formed by this process is levorotatory with sp. Rotation of - 19.70 and for this reason the mixture of glucose and fructose formed by hydrolysis of cane sugar is called in....