https://www.taxtmi.com/caselaws?id=124301 Dextrose anhydrous was treated as chemically pure glucose and classified under Chapter 17 Heading 17.02 rather than Chapter 29. The applicable tariff entry specifically covered chemically pure glucose in any form, so the exclusion under Chapter 29 did not override the more specific heading. Earlier rulings relied on by the Revenue were distinguished because of subsequent tariff amendments, while the HSN Notes supported classification under Heading 17.02. On that basis, the assessee's classification claim was accepted. en-us Fri, 05 Sep 2008 00:00:00 +0530 Thu, 27 Sep 2012 16:51:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124301 Dextrose anhydrous was treated as chemically pure glucose and classified under Chapter 17 Heading 17.02 rather than Chapter 29. The applicable tariff entry specifically covered chemically pure glucose in any form, so the exclusion under Chapter 29 did not override the more specific heading. Earlier rulings relied on by the Revenue were distinguished because of subsequent tariff amendments, while the HSN Notes supported classification under Heading 17.02. On that basis, the assessee's classification claim was accepted. Case-Laws Central Excise Fri, 05 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124301