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2009 (6) TMI 300 - CESTAT, AHMEDABADThe appellant is a manufacturer of anhydrous Dextrose. The two contending entries for classification of the same are sub-heading 17.02 as claimed by the appellant and sub-heading 2942.00 as held by the lower authorities. - Support can be drawn from HSN Explanatory Note where the Dextrose stand mentioned under Glucose as chemically pure Glucose. - Chapter Note 1(b) of the Chapter states that Chapter does not cover chemically pure sugar, other than glucose - It is an exclusion from exclusion clause - However, Glucose is further excluded from the purview and definition of chemically pure sugar which is covered under Chapter 29 - It leads us to only one inevitable conclusion that while excluding chemically pure sugar from the coverage of Chapter 17, Glucose is not excluded. - The Dextrose being nothing more than chemically pure glucose, falls within the ambit of Heading 17.02. - The impugned order holding classification of the Dextrose as under 29.42 is set aside. Appeal is allowed accordingly
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