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22 We have heard learned counsel appearing for the parties, perused the pleadings and documents appended with the petitions. 23 It is common knowledge that Molasses is a by-product of sugar industries. It is used as sweetener in food products like baked goods, cookies, cakes, and breads, ingredient in traditional sweets, syrups, and confectionery, flavoring agent in sauces, marinades and barbecue sauces, animal feed as an energy source and to improve palatability, raw material in alcohol production (rum, ethanol, industrial alcohol), fermentation industries (yeast, citric acid, antibiotics), soil amendment in agriculture to promote beneficial microbial activity, organic fertilizer component due to mineral content (iron, calcium, potassium), composting to accelerate decomposition, pharmaceuticals and home remedies (iron supplement source), tobacco processing for flavor and moisture retention, industrial use in adhesives and binding agents. 24 The term 'Molasses' is defined in Rule 2(c) of the Rules of 2022, which means the thick, dark coloured syrup obtained at the end of manufacture of sugar and jaggery which in the liquid form contains sugar, which can be fermented. A note has also been added that the general Molasses used in the cattle feed are Bago-Molasses.