CIR NO.780/13/2004-CX, DT. 12/03/2004
- Document type
- Circular
- Reference no.
- K
- Dated
Excisability of Sugar Syrup
Excisability of Sugar Syrup
2. The matter has been further examined in the Board. For determining the excisability of a product, the Honble Supreme Court has laid down the test of marketability as a relevant criterion. Therefore, if the sugar syrup is marketable as such, without any reference to percentage of sugar concentration, then the same is excisable when taken for captive consumption or removed as such.
3. Suitable Trade Notice may be issued for the information of the Trade.
4. Receipt of these instructions may be acknowledged.
Sd/-
(Ashok Kumar)
Under Secretary to the Govt. of India