CIR NO.780/13/2004-CX, DT. 12/03/2004

Excisability of Sugar Syrup

I am directed to draw your attention to the Board’s Circular No. 226/60/96/CX dated 03/07/96 issued from F.No. 14/5/95CX.I.

2. The matter has been further examined in the Board. For determining the excisability of a product, the Hon’ble 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

(F.No.14/2/2002/CX.I

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