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2012 (11) TMI 1020 - AT - Central ExciseClassification of goods - Classification of Chapter Heading 2301.11 or Chapter Heading 1701.90 - Held that:- Chapter 23 of the Central Excise Tariff covers residue and waste from the food industry whereas Chapter 17 of the Central Excise Tariff specifically covers sugar. As per Chapter Note No. 2 of Chapter 17 of the Central Excise Tariff, sugar means any form of sugar in which the sucrose contents, if expressed as a percentage of the material dried to constant weight at 10°C would be more than 90%. In the present case the samples of brown sugar was sent to Central Excise Laboratory, Mumbai for testing and as per the Chemical Examiner the percentage is more than 90%. In view of this, we find merit in the contention of the Revenue that the brown sugar is classifiable under Chapter Heading 17 of the Central Excise Tariff - Decided in favour of Revenue.
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