2004 (4) TMI 254

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....it Drinks, Tinned Fruits, Jams, etc.; that sugar which is one of the inputs for manufacture of these items is added after dissolving it in water so that impurities/foreign particles can be removed; that the show cause notices were issued to them for demanding the duty on sugar syrup; that the Asstt. Commissioner dropped the demand following the earlier Order-in-Original No. 68/98, dated 29-9-98 passed by the Dy. Commissioner wherein it has been held that as per the Board's Circular No. 75/75/94-CX., dated 7-11-94 only those sugar syrups in which preservatives are added have a shelf life and since in the present case no preservatives have been added sugar syrup does not have shelf life and hence is not excisable; that the Commissioner (Appea....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....xcisable taken for captive consumption or removed as such. The learned SDR, therefore, contended that it is not necessary to ascertain as to whether syrup contains the sugar more than 65% by weight or more; that the Commissioner (Appeals) has given a specific finding in the impugned Order that the syrup after being dissolved in water is boiled at a high temperature of 100°C and the sugar syrup so prepared certainly has a shelf life which is sufficient to preserve it for a few days. He also relied upon the decision in the case of Sunrise Cold Storage Co. v. CCE, Pune, 1999 (107) E.L.T 191 (Tribunal) wherein the Tribunal has observed that the sugar syrup is a marketable product. 4. We have considered the submissions of both the sides. The....