2002 (9) TMI 220 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Bangalore considered whether sugar syrup in the manufacture of aerated water is excisable. The Assistant Commissioner and a circular stated that the sugar syrup is not dutiable as it does not reach the marketability stage. The Revenue argued that the item was capable of being marketed, but the Tribunal accepted the plea of the party and allowed the appeal. [2002 (9) TMI 220 - CEGAT, BANGALORE]