2018 (2) TMI 695

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..... s Bench of the Tribunal in the appellants own case, Swati Biscuit Manufacturing Company And Others Versus Commissioner of Customs, Central Excise And Service Tax, Allahabad And Vice-Versa [2018 (2) TMI 522 - CESTAT ALLAHABAD] has held that the sugar syrup in question is not marketable and hence not excisable - appeal allowed - decided in favor of appellant. - E/1246-1247/2010-EX[DB] - A/71832-718 .....

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..... s. 3. The short issue involved in the present appeals is as to whether the sugar syrups prepared in the assesses factory, who is primarily engaged in the manufacture of biscuits, are classifiable under Tariff Item 17029090. We find that this Bench of the Tribunal in the appellants own case, vide Final Order Nos. 71216-71239/2017 dated 28.09.2017 has held that the sugar syrup in question is not .....

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