- (1.) It is apparent from the judgment of the Customs, Excise and Gold (Control) Appellate tribunal that the product in question, Wet Dextrose, is an intermediate used in the manufacture of the final product Sorbitol. It is not marketable as such. Accordingly, as the law now stands, it is not excisable. We find that recently a Civil (CA No. 942 of 1988 upon the same point was not admitted. The appeal is allowed and the judgment and order under appeal is set aside.
(2.) No order as to costs.;