Excise classification of Glucon-C turns on tariff wording; product falls under residuary item, not glucose preparations.

Glucon-C was examined for excise classification under Tariff Item 1E, which covered glucose, dextrose and preparations thereof. The product's composition showed it to be a preparation of glucose or glucose and dextrose, but the tariff wording did not support its placement under Item 1E merely because dextrose monohydrate was a main ingredient. On that basis, the earlier classification under Item 1E(1) was found incorrect and the product was held to fall under the residuary Tariff Item 68.

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Issues: Whether the product Glucon-C was classifiable under Tariff Item 1E of the Central Excise Tariff or under the residuary Tariff Item 68.

Analysis: Tariff Item 1E covered glucose and dextrose and preparations thereof. On the composition of the product, the authority found that Glucon-C was a preparation of glucose in whatever form or a preparation of glucose and dextrose. The lower authority had placed the product under Tariff Item 1E(1), but that reasoning was held to be incorrect on the basis of the tariff wording and the nature of the product. Since the product did not properly fit within Tariff Item 1E, it could not be brought there merely because dextrose monohydrate was a main ingredient.

Conclusion: The product was not classifiable under Tariff Item 1E and was correctly classifiable under Tariff Item 68, in favour of the assessee.

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