No Excise Duty Leviable on ‘Sugar Syrup’ which is not an Intermediate Product used for Manufacture of biscuits: CESTAT [Read Order]

By Shabna Rahim - On November 17, 2023 1:30 pm - 2 mins read
No Excise Duty Leviable -Sugar Syrup- Intermediate Product - Manufacture - biscuits-CESTAT-TAXSCAN

The Mumbai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the excise duty cannot be levied on the sugar syrup which was not an intermediate product used for the manufacture of biscuits.  Shiv Shakti Processed Foods, the appellant assessee was engaged in the manufacture of biscuits and import of the…

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