https://www.taxtmi.com/caselaws?id=118394 The dispute involved the classification of big crystal sugar/sugar candy under Heading 1701.39 or 1704.90. The product, despite its size, did not meet the criteria of a sugar preparation as per the Explanatory Note to Chapter 17.04. The Tribunal's previous decision supported that large-sized sugar crystals are not confectionery and should be classified under Heading 1701.39. Thus, the authorities' classification under Heading 1701.39 was upheld, and the Revenue's appeal was rejected. en-us Mon, 17 Apr 2006 00:00:00 +0530 Sat, 30 Jun 2012 14:12:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118394 The dispute involved the classification of big crystal sugar/sugar candy under Heading 1701.39 or 1704.90. The product, despite its size, did not meet the criteria of a sugar preparation as per the Explanatory Note to Chapter 17.04. The Tribunal's previous decision supported that large-sized sugar crystals are not confectionery and should be classified under Heading 1701.39. Thus, the authorities' classification under Heading 1701.39 was upheld, and the Revenue's appeal was rejected. Case-Laws Central Excise Mon, 17 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118394