https://www.taxtmi.com/caselaws?id=111581 A sugar-based confectionery product described on its wrapper as sugar boiled confectionery was treated as sugar confectionery under Heading 17.04 because its composition was dominated by sugar and the added vitamin C was minimal. The tariff entry for provitamins and vitamins under Heading 29.36 applies only where the goods are primarily usable as vitamins, and that condition was not met. Packaging, commercial presentation, and manufacture under a food licence supported the product's essential character as confectionery. The small vitamin addition did not change its commercial identity or essential nature, so classification remained under Heading 17.04. en-us Fri, 16 Apr 2004 00:00:00 +0530 Tue, 24 Apr 2012 11:51:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111581 A sugar-based confectionery product described on its wrapper as sugar boiled confectionery was treated as sugar confectionery under Heading 17.04 because its composition was dominated by sugar and the added vitamin C was minimal. The tariff entry for provitamins and vitamins under Heading 29.36 applies only where the goods are primarily usable as vitamins, and that condition was not met. Packaging, commercial presentation, and manufacture under a food licence supported the product's essential character as confectionery. The small vitamin addition did not change its commercial identity or essential nature, so classification remained under Heading 17.04. Case-Laws Central Excise Fri, 16 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111581