Excise duty on molasses produced in sugar factory

The Sugar Manufactured in Khandsari Sugar Factory is in Powder Form & less Pure.....where as the suggar manufactured in the normal Sugar Factory is in Cristal Form & more Pure.......The process is Different ......but as far as Excise is consurned the product remains same (i.e. Sugar) since there is no change in character, No change in Name & no chancge in Use as Held by Hon'ble Supreme Court in the case of S.R. Tissues.....Thus for the purpose of Excise there remains no difference between molasses produced in sugar factory and molasses produced in Khandsari Sugar factory...

Nadish Vyas

Sugar Manufactured in Khandsari Sugar Factory is in powder form and less pure where as, the sugar manufactured in normal sugar factory is in Cristal Form ......but for the purpose of Excise there remains no differance between molasses produced in sugar factory and molasses produced in Khandsari Sugar factory...since the NAME test does not satisfied as the name remains same for both the sugar's, the USE test not satisfied since, both suggar's use is same & not different & the CHARACTER remains the same only the process is different. Since, the end result remains same (i.e. Sugar) therefore, there is no difference between molasses produced in sugar factory and molasses produced in Khandsari Sugar factory... as Held by hon'ble Supreme Court in the case of S.R. TISSUES

Sugar Manufactured in Khandsari Sugar Factory is in powder form and less pure where as, the sugar manufactured in normal sugar factory is in Cristal Form ......but for the purpose of Excise there remains no differance between molasses produced in sugar factory and molasses produced in Khandsari Sugar factory...since the NAME test does not satisfied as the name remains same for both the sugar's, the USE test not satisfied since, both suggar's use is same & not different & the CHARACTER remains the same only the process is different. Since, the end result remains same (i.e. Sugar) therefore, there is no difference between molasses produced in sugar factory and molasses produced in Khandsari Sugar factory... as Held by hon'ble Supreme Court in the case of S.R. TISSUES