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of <h1>Supreme Court Decision Finalizes Liquid Glucose Classification under Sub-heading 1702.29, Aligning with CEGAT Ruling.</h1> The Central Board of Excise & Customs has withdrawn its previous order classifying Liquid Glucose under sub-heading 1702.19, following legal proceedings and a Supreme Court decision affirming the classification under sub-heading 1702.29. This decision aligns with the CEGAT ruling in the case involving a company and the Commissioner of Central Excise, Chandigarh. The Solicitor General advised against further appeals, as the Supreme Court's decision is final. The Board instructs all Commissioners to update relevant parties and ensure uniformity in classification as per the revised directive under Section 37B of the Central Excise Act, 1944.
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