Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Central Excise Duty | Captive Sugar Syrup Not Excisable Without 50% Fructose Content & Marketability Proof : CESTAT Hyderabad
CESTAT Hyderabad rules that sugar syrup used captively in biscuit manufacturing is not liable for central excise duty unless it contains at least 50% fructose in dry state and is proven marketable. The ruling sets aside duty demands, reinforcing that captive consumption alone does not trigger excise liability without meeting tariff classification criteria.