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Central Excise - Highlights / Catch Notes

Home Highlights July 2019 Year 2019 This

Captive consumption/intermediate goods - sugar syrup - Since the ...


Sugar Syrup Misclassified Due to Lack of Fructose Testing; Cannot Be Marketed Under Heading 1702 9090.

July 6, 2019

Case Laws     Central Excise     AT

Captive consumption/intermediate goods - sugar syrup - Since the department has not conducted any chemical test to arrive at the percentage of fructose content in the syrup, the contention that it merits classification under heading 1702 9090 or that it is marketable product cannot be accepted.

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