2004 (3) TMI 294

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....ti Balasundaram, Member (J)]. - The Commissioner of Central Excise has confirmed duty demand of Rs. 21,78,601/- on sugar syrup manufactured in the intermediate stage for use in the manufacture of fruit pulp drinks by the appellants herein, holding that such sugar syrup is classifiable under CETA sub-heading 1702.30 attracting duty @ 10% ad valorem under the proviso to Section 11A(1) of the Central....