1994 (11) TMI 210 - AT - Central Excise

Tribunal reclassifies Liquid Glucose & Malto Dextrine under Chapter 1702.29

The Tribunal allowed the appeal, setting aside the impugned orders and classifying Liquid Glucose and Malto Dextrine under Chapter sub-heading No. 1702.29 ... Classification Issues: Classification of Liquid Glucose under Central Excise TariffDetailed Analysis:1. Facts of the Case: The case involved three appeals by different companies regarding the classification of Liquid Glucose under the Central Excise Tariff. The Collector (Appeals) had classified Glucose Syrup/Liquid Glucose and Malto dextrine Syrup under sub-heading No. 1702.19.2. Arguments by Appellants: The appellants argued that their product should be classified under Chapter sub-heading No. 1702.30 as per the test report by the Chief Chemist, which described the product as a colourless thick viscous liquid mainly composed of reducing sugar and water.3. ISI Specification and Common Parlance: The appellants referred to ISI specification IS : 874-1974 and argued that their product met the criteria for being classified as Syrup under sub-heading No. 1702.30. They also highlighted that common parlance and trade name referred to the product as Glucose Syrup.4. Legal Interpretation: The appellants contended that when a product is not defined in the Tariff, it should be classified according to its popular meaning. They cited case law and the decision of the Tribunal in a similar case to support their argument for classification under sub-heading 1702.30.5. Respondents' Arguments: The respondents argued that the product should be classified under sub-heading No. 1702.19 based on the scheme of the Central Excise Tariff, which includes sugars in any form. They emphasized that the product was known in trade only as Liquid Glucose and not as Sugar Syrup.6. Explanatory Notes and CBEC Order: The respondents referred to the HSN Explanatory Note for assistance in understanding the product classification. They also cited a CBEC order stating that Liquid Glucose should be classified under sub-heading No. 1702.19 based on manufacturing process and composition.7. Tribunal's Decision: The Tribunal analyzed the arguments from both sides and referred to a previous case where Liquid Glucose was classified under sub-heading 1702.29. The Tribunal agreed with the previous decision and classified Liquid Glucose and Malto Dextrine under Chapter sub-heading No. 1702.29.8. Unclaimed Classification: The Tribunal acknowledged that neither party had claimed classification under sub-heading 1702.29, but based on the evidence presented, the Tribunal decided to classify the products under that sub-heading.9. Conclusion: The Tribunal allowed the appeal, setting aside the impugned orders and classifying Liquid Glucose and Malto Dextrine under Chapter sub-heading No. 1702.29 of the Central Excise Tariff.