2003 (5) TMI 331

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..... er per : S.S. Sekhon, Member (T)]. - Heard both sides. 2. Revenue wants to set aside the classification of "Candy Sugar" arrived at by the learned Commissioner (Appeals) under Heading 1701.00 of the Central Excise Tariff and they want the classification to be approved under 1704.90 on the grounds :- (a)         Sub-heading No. 1704 covering sugar co .....

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..... eets classifiable under Chapter sub-heading No. 1704.90 of Central Excise Tariff Act, 1985. 3. The show cause notice, the orders of the lower authorities and the appeal filed do not bring out the process of manufacture and the nature of the entity under dispute except the fact that it is made from duty paid sugar and is made up of more than 90% Sucrose. From the copy of the show cause notice .....

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