1998 (9) TMI 247 - AT - Central Excise

exemption Notification No. 175/86-C.E. - Sugar syrup captively used in the manufacture of fruit pulp

Summary

The Appellate Tribunal CEGAT, New Delhi ruled that Sugar Syrup manufactured and used captively by the appellant for their final products is liable to pay duty under Tariff sub-heading 1702.30. The appellant's claim for exemption under Notification 217/86-C.E. was denied as their final products were already exempted from duty. The appeal was dismissed, and the duty demand for the period 1-3-1986 to 28-2-1987 was upheld at Rs. 5,571.