https://www.taxtmi.com/caselaws?id=92992 The Tribunal remanded the case to determine the classification of Sorbitol under Heading 29.05 or 38.23 for the benefit of Exemption under Notifications. The original decision classifying Sorbitol under Heading 29.05 was challenged by the Revenue, arguing for classification under Heading 38.23 based on the manufacturing process and product characteristics. The Tribunal found the Tariff description and HSN Notes insufficient for a conclusive classification, directing further investigation into the composition of the syrup before hydrogenation. The matter was remanded for detailed analysis by technically qualified persons, granting the respondents the opportunity to present additional evidence for accurate classification. en-us Fri, 23 Jul 1999 00:00:00 +0530 Mon, 07 Nov 2011 15:40:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92992 The Tribunal remanded the case to determine the classification of Sorbitol under Heading 29.05 or 38.23 for the benefit of Exemption under Notifications. The original decision classifying Sorbitol under Heading 29.05 was challenged by the Revenue, arguing for classification under Heading 38.23 based on the manufacturing process and product characteristics. The Tribunal found the Tariff description and HSN Notes insufficient for a conclusive classification, directing further investigation into the composition of the syrup before hydrogenation. The matter was remanded for detailed analysis by technically qualified persons, granting the respondents the opportunity to present additional evidence for accurate classification. Case-Laws Central Excise Fri, 23 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92992