https://www.taxtmi.com/caselaws?id=220145 Prasad and Mishri made from sugar and containing more than 90% sucrose were treated as forms of sugar under Chapter 17, because Chapter Note 2 treats such products as sugar for the relevant sub-headings. Their essential character and use remained that of sugar, namely sweetening food and beverages, so they were not commercially distinct goods. Applying the settled test of manufacture, the process did not bring into existence a product with a distinct name, character and use, and therefore did not amount to manufacture. Classification under Heading 1704.90 as sugar confectionery was rejected, and the matter was decided against the Revenue. en-us Mon, 25 Jun 2012 00:00:00 +0530 Sat, 12 Jan 2013 12:05:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220145 Prasad and Mishri made from sugar and containing more than 90% sucrose were treated as forms of sugar under Chapter 17, because Chapter Note 2 treats such products as sugar for the relevant sub-headings. Their essential character and use remained that of sugar, namely sweetening food and beverages, so they were not commercially distinct goods. Applying the settled test of manufacture, the process did not bring into existence a product with a distinct name, character and use, and therefore did not amount to manufacture. Classification under Heading 1704.90 as sugar confectionery was rejected, and the matter was decided against the Revenue. Case-Laws Central Excise Mon, 25 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220145