Classification of Anhydrous Dextrose I.P. turns on chemically pure glucose falling under Chapter 17.02, not Chapter 29.42.00.

Anhydrous Dextrose I.P., being chemically pure glucose, is analysed as classifiable under Chapter Heading 17.02 of the Central Excise Tariff Act, 1985 rather than Chapter Heading 29.42.00. The commentary relies on earlier Tribunal decisions on Dextrose and Anhydrous Dextrose, which treated chemically pure glucose as falling within Chapter 17.02, and notes that later tariff amendments to Chapters 17 and 29 support that approach. On that basis, the contrary classification adopted by the lower authorities under Chapter Heading 29.42.00 cannot be sustained, and the assessee's classification is accepted.

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Issues: Whether Anhydrous Dextrose I.P. was correctly classifiable under Chapter Heading 29.42.00 or under Chapter Heading 17.02 of the Central Excise Tariff Act, 1985.

Analysis: The classification issue had already been considered in earlier Tribunal decisions dealing with Anhydrous Dextrose and Dextrose. Those decisions held that Dextrose, being chemically pure glucose, is covered by Chapter Heading 17.02 and not by Chapter Heading 29.42.00. The reasoning also noted that the later tariff structure and amendments to Chapters 17 and 29 made the earlier contrary view inapplicable. The same position was followed in the present matter, and the lower authorities' classification under Chapter Heading 29.42.00 could not be sustained.

Conclusion: The product was held to be classifiable under Chapter Heading 17.02 and not under Chapter Heading 29.42.00, in favour of the assessee.

Final Conclusion: The classification adopted by the lower authorities was set aside and the appeal succeeded with consequential relief.

Ratio Decidendi: Anhydrous Dextrose I.P., being chemically pure glucose, falls under Chapter Heading 17.02 of the Central Excise Tariff and not under Chapter Heading 29.42.00, particularly where the relevant tariff amendments support that classification.

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