https://www.taxtmi.com/caselaws?id=93476 Liquid sorbitol with a definite chemical formula and full crystallisability was treated as a separate chemically defined organic compound. Chapter 38 excluded such compounds under Note 1(a), while Chapter 29 covered separate chemically defined organic compounds under Note 1(a). The chemical examination and HSN guidance supported classification of sorbitol dissolved in water under Chapter 29, and the Revenue did not rebut evidence of nil or negligible di-saccharide and polysaccharide content. The product was therefore classifiable under CET sub-heading 2905.90 and not under Chapter 38. en-us Sun, 28 May 2000 00:00:00 +0530 Fri, 11 Nov 2011 16:29:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93476 Liquid sorbitol with a definite chemical formula and full crystallisability was treated as a separate chemically defined organic compound. Chapter 38 excluded such compounds under Note 1(a), while Chapter 29 covered separate chemically defined organic compounds under Note 1(a). The chemical examination and HSN guidance supported classification of sorbitol dissolved in water under Chapter 29, and the Revenue did not rebut evidence of nil or negligible di-saccharide and polysaccharide content. The product was therefore classifiable under CET sub-heading 2905.90 and not under Chapter 38. Case-Laws Central Excise Sun, 28 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93476