9911796707
TMI Blog2005 (2) TMI 617X X X X Extracts X X X X X X X X Extracts X X X X ..... apter Heading 3823.00. The Commissioner, after detailed examination, has found that there is no material placed by the Revenue for reclassifying the item and the item is rightly classifiable under Chapter Heading 2905.90. The findings recorded by him are extracted below here : para 4 to 11. "4. I have carefully gone through the records of the case, the reply dated 28-2-1997 submitted by Unicorn, the Written brief dated 12-9-97 submitted by Shri V.J. Sankaram, learned Advocate, and the oral submissions made during the course of personal hearing. 5. The main issues for consideration are whether : (a) the impugned goods are classifiable under chapter sub-heading No. 2905.90 which is the claim of Unicorn or sub-heading No. 3823 whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... partment that the impugned goods do not merit classification under Chapter 29 is based, inter alia, on the following : (a) the product manufactured by Unicorn is Sorbitol solution. But to seek classification under Chapter 29 D-Glucitol is to be manufactured in micro crystalline powder form and from Glucose or invert sugar. (b) Sorbitol solution is a chemical preparation obtained from starch but not a Chemical product obtained by various chemical ingredients. (c) Mannitol and the Isomeric Polyhydric alcohols are not permissible impurities and are deliberately left in the final product to change the end use of the product and also to meet the requirement of IP. (d) Sorbitol solution manufactured by Unicorn cannot be regarded as separately ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orbitol other than Heading 29.05 have high disacchoride and polysacchoride content, without any separation process having taken place. But in the case of impugned goods the content of disaccharides is 0.2% and polysaccharides is nil. It is also worthwhile to note that 'separation process' is taking place during the process of manufacture of impugned goods. Glucotone and other ions, organic impurities are removed by separation process (i.e.. evaporation). Applying this analogy also the impugned goods do not appear to be the goods mentioned under Chapter 38, as per HSN explanatory notes. 10. As regards the allegation that Sorbitol solution is a Chemical preparation obtained from starch, I do not find any relevance of the same for Classi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... compound. The Revenue has not drawn any samples nor they have obtained any test results. There is no expert opinion or any evidence in the matter for reclassifying the goods from the one which is accepted all along in the classification lists filed by the assessee treating the item to be 'Bulk drug' in terms of the evidence earlier produced and granting the benefit of exemption of the said Notifications. The appellants had also produced Chemical Examiner's report, which had shown the details and had accepted Sorbitol as classifiable as a separate chemically defined organic compound under Chapter 29. 3. We have heard both sides in the matter and find that the order passed by the Commissioner is legal and proper and the Revenue has not ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
