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TMI Blog2017 (11) TMI 693X X X X Extracts X X X X X X X X Extracts X X X X ..... iable under Tariff Item No.17029090, nor there is any evidence to prove that the goods in question, in the form in which they come into existence in the appellants’ factory, are marketable. Sugar syrup coming into existence during manufacture of biscuits and captively consumed, does not attract Central Excise duty for the reason that there is no evidence that the same is marketable. Appeal a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Tariff Item No. 17029090. Prior to 03.05.2007 the final products manufactured by the appellants were attracting Central Excise Duty @ 8% ad-valorem, therefore the intermediate products were exempted from payment of Central Excise Duty in term of Notification No.67/1995-CE dated 16.03.1995. However, w.e.f. 03.05.2007 all goods manufactured by appellant bearing MRP less than ₹ 100/- per kg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... culated the demand, interest and penalty. Aggrieved by the said orders in appeal, appellant is before this Tribunal. 3. Heard the learned counsel for the appellant who has submitted that the issue is no more res-integra in view of the various Final Orders passed and issued by this Tribunal including order issued by this Bench in respect of M/s Bhagwati Food Private Ltd. He has submitted a cop ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lhi) and held that there was no evidence to prove that sugar syrup captively consumed is classifiable under Tariff Item No.17029090, nor there is any evidence to prove that the goods in question, in the form in which they come into existence in the appellants factory, are marketable. In view of such finding it was held that sugar syrup coming into existence during the manufacture of biscuits wa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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