Classification of dextrose anhydrous: chemically pure glucose fell under Heading 17.02, not Chapter 29, under the tariff.

Dextrose anhydrous was treated as chemically pure glucose and classified under Chapter 17 Heading 17.02 rather than Chapter 29. The applicable tariff entry specifically covered chemically pure glucose in any form, so the exclusion under Chapter 29 did not override the more specific heading. Earlier rulings relied on by the Revenue were distinguished because of subsequent tariff amendments, while the HSN Notes supported classification under Heading 17.02. On that basis, the assessee's classification claim was accepted.

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Issues: Whether dextrose anhydrous was classifiable under Chapter 17 Heading 17.02 or under Chapter 29 of the Tariff.

Analysis: The product was found to be chemically pure glucose. The prior decision relied on by the assessee had already held that dextrose, being chemically pure glucose, falls within Heading 17.02, and that the exclusion under Chapter 29 does not prevail where Heading 17.02 specifically includes chemically pure glucose in any form. The Tribunal also noted that the earlier High Court and Tribunal rulings cited by the Revenue were distinguishable in view of subsequent amendments to the relevant tariff headings and the HSN Notes supported classification under Heading 17.02.

Conclusion: The product was classifiable under Chapter 17 Heading 17.02 and not under Chapter 29; the assessee's contention succeeded.

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