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TMI Blog2014 (12) TMI 1084X X X X Extracts X X X X X X X X Extracts X X X X ..... d the marketability aspect and also use of preservatives. We find that the Commissioner’s order is in accordance with law and principles of classification and determination of liability of goods for excise duty. Hence it requires no interference - Decided against Revenue. - E/989/2003-DB - Final Order No. 20500/2014 - Dated:- 9-4-2014 - Shri B.S.V. Murthy, Member (T) and S.K. Mohanty, Member (J) Shri V. Raghuraman, Advocate, for the Appellant. Shri N. Jagadish, AR, for the Respondent. ORDER The respondent is engaged in the activity of manufacture of crocin syrup which contains alcohol and the same is cleared without payment of duty. The respondent manufactures sugar solution (concentrated sugar syrup according to the R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e according to the admission of these Managers, the sugar syrup manufactured by them can be kept for a week. 4. The learned counsel for the respondent relied upon the decision of the Hon ble Supreme Court in the case of Moti Laminates Pvt. Ltd. v. CCE [1995 (76) E.L.T. 241 (S.C.)] to submit that just because the product can last for a week or 15 days, it does not become dutiable and evidence has to be shown that the product is marketable. He also submits that appellant manufactures sugar solution and not sugar syrup. Sugar syrup is manufactured in confectionery industry and sugar solution is manufactured in medicaments industry. He also submits that in view of the fact there is no evidence of marketability and the product cannot be consi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ribunal that would not help the Department unless it is further found that it was a produce which was marketable or capable of being marketed. The Collector had agreed with the finding of Assistant Collector that without any further process the solution was incapable of being used for any other purpose. It further cannot be disputed that even the life for 15 days depended on maintenance of particular temperature and heat. It cannot, therefore, be said that the goods were marketable or capable of being marketed. Since the test of marketability or capable of being marketable applies even to those goods which are mentioned in the tariff item the intermediate resin produced by the appellants which are mentioned as resols under Tariff Item No. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... servatives. In this case the sugar solution with specific parameters is produced for adding to crocin. The ultimate product is Crocin Syrup. In view of the requirements of the drug control, the sugar solution has to have strict norms. From the manufacturing process it is found that the sugar solution emerges in an integrated process in the manufacture of Crocin. Moreover to be marketable a product has to be in the proper container and packing. It is not the department s case that the sugar solution emerging in this process can be marketed and used for any other purpose. Since the sugar solution has to have strict quality norms, I cannot hold that the same can be marketed for other purposes. In other words, the sugar solution, which emerges ..... X X X X Extracts X X X X X X X X Extracts X X X X
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