https://www.taxtmi.com/caselaws?id=85087 Sugar cubes, sugar sachets and pharmaceutical grade sugar with sucrose content above 90% fell within the Chapter 17 definition of "sugar" and were classifiable under sub-heading 1701.39. The tariff structure treated 1701.31 and 1701.39 as specific sub-classifications of sugar other than khandsari sugar, while 1701.90 operated as a residual entry only for goods not otherwise covered. Differences in packing, market value or physical form did not remove the products from the sugar description once the Chapter note condition was met, and ejusdem generis was held inapplicable to exclude them from the specific sugar headings. en-us Fri, 08 Mar 1996 00:00:00 +0530 Tue, 02 Aug 2011 16:41:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85087 Sugar cubes, sugar sachets and pharmaceutical grade sugar with sucrose content above 90% fell within the Chapter 17 definition of "sugar" and were classifiable under sub-heading 1701.39. The tariff structure treated 1701.31 and 1701.39 as specific sub-classifications of sugar other than khandsari sugar, while 1701.90 operated as a residual entry only for goods not otherwise covered. Differences in packing, market value or physical form did not remove the products from the sugar description once the Chapter note condition was met, and ejusdem generis was held inapplicable to exclude them from the specific sugar headings. Case-Laws Central Excise Fri, 08 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85087