https://www.taxtmi.com/caselaws?id=83771 Liquid glucose and malto dextrine were analysed under the Central Excise Tariff by reference to the tariff structure, product nature and chemical composition. Applying earlier Tribunal reasoning on the same product, the goods were treated as preparations of other sugars with reducing sugars below the level required for the higher specific entries, and were classified under sub-heading 1702.29 rather than 1702.19 or 1702.30. The Tribunal also stated that correct tariff classification can be made on the evidence and tariff scheme even if neither party has claimed that precise entry. The classification orders were set aside on that basis. en-us Wed, 09 Nov 1994 00:00:00 +0530 Sat, 16 Jul 2011 16:31:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83771 Liquid glucose and malto dextrine were analysed under the Central Excise Tariff by reference to the tariff structure, product nature and chemical composition. Applying earlier Tribunal reasoning on the same product, the goods were treated as preparations of other sugars with reducing sugars below the level required for the higher specific entries, and were classified under sub-heading 1702.29 rather than 1702.19 or 1702.30. The Tribunal also stated that correct tariff classification can be made on the evidence and tariff scheme even if neither party has claimed that precise entry. The classification orders were set aside on that basis. Case-Laws Central Excise Wed, 09 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83771