2002 (9) TMI 220

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.... (J) (Oral)]. - Whether sugar syrup emerged as intermediate product in the manufacture of aerated water is excisable or not is an issue to be considered herein. 2. Shri Shivadas appearing for the appellants submitted that there is a clear finding by the Assistant Commissioner that item as such is not capable of being marketed for the period prior to the disputed period and even for the subseque....