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Date: 03-07-1996
Notification No: Central Excise Circular No 226/1996
Issuing Authority: Central Excise  
Type: Circular
File No:
Subject: Regarding classification of sugar syrup produced at the intermediate stage in the manufacture of aerated water and ayurvedic medicine
Regarding classification of sugar syrup produced at the intermediate stage in the manufacture of aerated water and ayurvedic medicine

Circular No. 226 dated 3rd July 1996

I am directed to draw your attention to Board's Circular No. 75/75/94-CX. dt. 7.11.1994 issued from F.No. 14/3/90-CX.I on the above subject.

2.     The Board has been informed that in cases in which citric acid i.e. preservative is not added in the preparation of sugar solution, the parties are contending that the solution does not have any shelf life and not marketable.

3.     The matter has been examined in consultation with Chief Chemist. A copy of the opinion of Chief Chemist dated 15.5.96 is enclosed for information and necessary action. Board agrees with the view of the Chief Chemist.

Central Revenues Control Laboratory

Government of India

Hillside Road, Tari P.O., New Delhi-12

C.No. 21-Ex.o./ 95

Dated the 15th May 1996

To

The Deputy Secretary (C.EX.I),

Government of India

Ministry of Finance (Deptt. of Revenue), New Delhi.

Regarding classification of sugar syrup produced at intermediate stage in the manufacturer of aerated water and Ayurvedic medicines

Please refer to your letter F.No. 14/5/95-CX.I dt. 13.12.1995 on the above subject with reference to this office u/o note C.No.21-Ex.o./ 77 dated 10.3.1989.

The issue has been dealt with in detail in the above referred u/o note. However, with regard to your query as to whether sugar syrup will have shell life without adding citric acid in it, my comments are as following:

According to technical literature syrups are concentrated solution of sugars such as sucrose in water or other aqueous liquids. When purified water is used in making a solution manufacturing syrups the sucrose must be selected carefully and purified water - free foreign substance and clean vessels and containers must be used. Dilute solutions of sucrose are prone to growth of moulds yeast and other microorganisms. In concentration of 65% by weight or more the solution will retard the growth of microorganisms. Thus it may have shelf life without addition of any preservative.

However, according to IS: 4935-1968 synthetic syrups may be prepared with or without addition of citric acid to sugar synthetic syrup shall be not less then 65% by weight. The only additives that shall be used in synthetic syrups are citric acid and permitted colours.

 

       

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