https://www.taxtmi.com/caselaws?id=122534 The product FUNDA, containing nearly 99% sugar and similar to Glucose D covered by the Board's circular, was treated as classifiable under Chapter 17 rather than Chapter 21 of the Central Excise Tariff. Chapter 21.06 was applied as a residuary heading only where goods are not otherwise classifiable, and the product did not fit the illustrative items in Note 6 such as Misthans, Mithai, Namkeens, Mixtures, Bhujia or Chabena. Applying ejusdem generis, the product could not be brought within Chapter 21.06, so the appeal was allowed with consequential relief. en-us Mon, 05 Mar 2007 00:00:00 +0530 Tue, 14 Aug 2012 14:33:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122534 The product FUNDA, containing nearly 99% sugar and similar to Glucose D covered by the Board's circular, was treated as classifiable under Chapter 17 rather than Chapter 21 of the Central Excise Tariff. Chapter 21.06 was applied as a residuary heading only where goods are not otherwise classifiable, and the product did not fit the illustrative items in Note 6 such as Misthans, Mithai, Namkeens, Mixtures, Bhujia or Chabena. Applying ejusdem generis, the product could not be brought within Chapter 21.06, so the appeal was allowed with consequential relief. Case-Laws Central Excise Mon, 05 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122534