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Central Excise - Highlights / Catch Notes

Home Highlights September 2016 Year 2016 This

Intermediate product - captive consumption - production of Sugar ...


Sugar Syrup for Captive Use Not Classifiable Under Tariff 17029090; No Excise Duty Demand Due to Non-Marketability.

September 16, 2016

Case Laws     Central Excise     AT

Intermediate product - captive consumption - production of Sugar Syrup - neither there is any evidence to prove that the goods, in question, are classifiable under 17029090 nor there is any evidence to prove that the goods, in question, in form in which they come into existence in the appellants factories, are marketable - no demand - AT

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