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<h1>Tribunal deems sucrose as refined sugar, granting duty exemption appeal for importers</h1> The Tribunal held that sucrose is synonymous with refined sugar, based on the Indian Pharmacopoeia and HSN, allowing the duty exemption appeal for the ... Sucrose is nothing but refined sugar eligible for exemption under Notification 103/94 The appellants imported sucrose declared as Sucrose Analar seeking duty-free clearance under Customs Notification 103/94. Department denied exemption, stating sucrose is not refined sugar. Appellants argued sucrose is synonymous with refined sugar, supported by Indian Pharmacopoeia and HSN. Tribunal agreed, stating sucrose is refined sugar, allowed appeal for duty exemption.
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