https://www.taxtmi.com/caselaws?id=88464 Where imported sucrose was scientifically and commercially synonymous with refined sugar, it fell within the scope of the exemption notification for refined sugar under CTH 17.01. The relevant classification was read in light of recognised reference materials and the HSN explanatory notes, which supported treating sucrose as a form of sugar rather than a separate commodity. On that basis, exemption could not be denied merely because the notification used the term "refined sugar" instead of "sucrose"; the import was therefore treated as eligible for the notification benefit and consequential relief followed. en-us Wed, 02 Jul 1997 00:00:00 +0530 Sat, 17 Sep 2011 18:47:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88464 Where imported sucrose was scientifically and commercially synonymous with refined sugar, it fell within the scope of the exemption notification for refined sugar under CTH 17.01. The relevant classification was read in light of recognised reference materials and the HSN explanatory notes, which supported treating sucrose as a form of sugar rather than a separate commodity. On that basis, exemption could not be denied merely because the notification used the term "refined sugar" instead of "sucrose"; the import was therefore treated as eligible for the notification benefit and consequential relief followed. Case-Laws Customs Wed, 02 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88464