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TMI Blog1998 (5) TMI 106X X X X Extracts X X X X X X X X Extracts X X X X ..... legan Pharmaceuticals 2. The appellants' contention in this case was that `Saccharin' and `Sodium Saccharin' are commonly used terms meaning the same article. According to them saccharin by itself has an unpleasant taste and is not readily soluble in water and it is its sodium salt which is commonly used as saccharin and is known as saccharin. The Collector (Appeals) by his order dated 27-10-1988 had held that Excise Tariff Heading No. 2925 referred to `saccharin' and `its salt' were two different commodities. He further held that salt has to be accepted as a separate commodity and distinct from saccharin so far as Tariff Heading 2925 is concerned. Since exemption Notification No. 53/84 granted exemption only to saccharin, salts are n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s it did not have these properties. Ld. JDR referred to the Assistant Collector's order in the case of Elegan Pharmaceuticals wherein the Assistant Collector had held that the concessional rate of duty of 5% under Notification No. 53/84, dated 1-3-1984 would not be applicable in the case of sweetex liquid classifiable under Heading No. 2925.00 which attracted 15% rate of duty since the Notification specifically applied only to the product `saccharin'. He also stated that the labels on the product indicated that the product sweetex contained glycerine, saccharin sodium and distilled water. In view of the presence of the additional ingredients he had held that `sweetex' and saccharin are not one and the same product. The findings of the Assis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or of Customs - 1989 (42) E.L.T. 396 (Bom.)]. We find force in the appellants' submission. It is seen from the impugned order that the lower authorities have placed reliance on the wording of Notification No. 53/84 and the Heading No. 2925 which have used the words "Saccharin" distinctively from "its salts". We find from the definition of `saccharin' in the McGraw Hill Concise Encyclopedia of Science & Technology edited by Sybit P. Parker that `saccharin' is an organosulfur compound used as sweetening agent which is about 500 to 700 times as sweet as cane sugar and is sodium salt. It states that "the slightly bitter aftertaste of sodium saccharin is mainly that of impurities from the conventional synthesis and can be avoided by synthesis st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n sodium is the dihydrate of the sodium derivative of saccharin. It is a white afflorescent crystalline powder, with an intensely sweet taste, even in dilute solution; odourless or with a faintly aromatic odour. Saccharin sodium is used for the same purposes as saccharin. 10. It is also noticed that Saccharin is a sweetening agent which is also considered as a food additive although it has no nutritive value. It is also used as a medicament and for intravenous injections. 11. In the HSN, both are classifiable under Heading 29.25. In fact, Head- ing 2925.11 covers "Saccharin and its salts". The explanatory notes mention "tablets consisting solely of one of these products remain in this heading, pre- parations used in human diets, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. It covers only `Saccharin' senso stricto. Since according to technical literature available, both are used as sweetening agents and it is explicitly mentioned that saccharin is also used as saccharin sodium and saccharin sodium is used for the same purpose as saccharin and the appellants have been able to produce evidence to show that in the market, both chemicals are sold under the `generic' name of saccharin in common parlance as well as trade parlance, I consider that `Sweetex liquid' is covered by this notification irrespective of the fact that it is not `saccharin' senso stricto but a `sodium salt' thereof. In this connection, the appellants have rightly relied upon the Tribunal's order in the case of M/s. Parke Davis (India) Ltd., ..... X X X X Extracts X X X X X X X X Extracts X X X X
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