https://www.taxtmi.com/caselaws?id=83284 The appeal by the revenue challenging the classification of liquid glucose and malto dextrin under the Central Excise Tariff Act was dismissed. The majority of the Tribunal members upheld the classification under sub-heading 1702.29, considering the products as preparations of other sugars with reducing sugar content less than 80%. They relied on the Chemical Examiner's report and Indian Standard Specification. Despite a dissenting opinion, the Tribunal concluded that the products do not fall under sub-heading 1702.19 as argued by the revenue. en-us Thu, 16 Jun 1994 00:00:00 +0530 Tue, 12 Jul 2011 13:06:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83284 The appeal by the revenue challenging the classification of liquid glucose and malto dextrin under the Central Excise Tariff Act was dismissed. The majority of the Tribunal members upheld the classification under sub-heading 1702.29, considering the products as preparations of other sugars with reducing sugar content less than 80%. They relied on the Chemical Examiner's report and Indian Standard Specification. Despite a dissenting opinion, the Tribunal concluded that the products do not fall under sub-heading 1702.19 as argued by the revenue. Case-Laws Central Excise Thu, 16 Jun 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83284