Classification of glucose D as a distinct sugar preparation results in its treatment under excise tariff as a taxable product. Dextrose monohydrate blended with calcium phosphate and Vitamin D and repacked as branded Glucose 'D' produces an enriched product of different character and identity; the Chief Chemist advised, and the Board accepted, classification of Glucose 'D' as a preparation of other sugars under Sub heading 1702.21 of the Central Excise Tariff.
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Classification of glucose D as a distinct sugar preparation results in its treatment under excise tariff as a taxable product.
Dextrose monohydrate blended with calcium phosphate and Vitamin D and repacked as branded Glucose 'D' produces an enriched product of different character and identity; the Chief Chemist advised, and the Board accepted, classification of Glucose 'D' as a preparation of other sugars under Sub heading 1702.21 of the Central Excise Tariff.
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