Sugar classification under Chapter 17 turns on sucrose content, not packing or form, for specific tariff headings.

Sugar cubes, sugar sachets and pharmaceutical grade sugar with sucrose content above 90% fell within the Chapter 17 definition of "sugar" and were classifiable under sub-heading 1701.39. The tariff structure treated 1701.31 and 1701.39 as specific sub-classifications of sugar other than khandsari sugar, while 1701.90 operated as a residual entry only for goods not otherwise covered. Differences in packing, market value or physical form did not remove the products from the sugar description once the Chapter note condition was met, and ejusdem generis was held inapplicable to exclude them from the specific sugar headings.

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Issues: Whether sugar cubes, sugar sachets and pharmaceutical grade sugar, having sucrose content above 90%, were classifiable under sub-heading 1701.39 of the Central Excise Tariff Act, 1985 or under sub-heading 1701.90, and whether the rule of ejusdem generis could be used to exclude them from the specific sugar sub-headings.

Analysis: Note 2 to Chapter 17 defines "sugar" for the relevant sub-headings by reference to sucrose content exceeding 90%. The classification structure shows that sub-headings 1701.31 and 1701.39 are sub-classifications of sugar other than khandsari sugar, while sub-heading 1701.90 is a residual entry for goods not covered elsewhere. The products in question were admittedly sugar in a different form, and differences in packing, market value, or form did not take them outside the description of sugar once the Chapter note condition was satisfied. The rule of ejusdem generis was inapplicable to tariff headings in the manner suggested by the department.

Conclusion: The goods were classifiable under sub-heading 1701.39 and not under sub-heading 1701.90.

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