1998 (8) TMI 365

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..... [Order per : P.C. Jain, Member (T)]. - Question involved herein is regarding classification of a product described as Glucon-C. Its constituents are as follows :- D Hydrous  52.00 Sucrose    43.382 Citric Acid    1.567 Sodium Chloride    0.20 Ascorbic Acid    0.07 Orange Flavour    Orange oil   .....

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..... monohydrate is main ingredients of the product, other ingredients are additives was rightly classifiable under Tariff Item 1E(1) - Glucose and Dextrose and preparation of thereof. The Appellants view that Glucon 'C' was classifiable under Tariff Item 68 the residuary Tariff Item is not acceptable. The issue in case Law, cited, is not identical with instant case. Therefore the Asstt. Collector was .....

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..... xtrose and preparations thereof. Sub-item (1) of the aforesaid item comprises only of "Glucose in whatever form including liquid glucose dextrose monhydrate and anhydrous dextrose". The second sub-item is a preparation of glucose and dextrose. It is observed from the components of Glucon-C that it is clearly a preparation of glucose in whatever form or preparation of glucose and dextrose. Therefor .....

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