2006 (4) TMI 310

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..... der per : K.K. Agarwal, Member (T)]. The appellants in this case manufacture sugar in larger grain from sugar in small granule. Their activity of converting sugar from small to larger grain was considered as manufacturing activity and they were charged sugar cess in respect of sugar manufactured by them. 2. The learned advocate for the appellants submits that since they have manufactured s .....

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..... pellants has been classified by the Assistant Commissioner under Chapter Heading 1704.90 as has been stated in the order-in-original dated 17-10-1997 of the Assistant Commissioner which relates to sugar confectionary. The appellants have not stated nature of the sugar manufactured by them except saying that it was sugar of a larger grain. Since the sugar confectionary is different from sugar but i .....

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