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    <title>Classification of bura, makhana, mishri, hardas and battasas (patashas)</title>
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    <description>Processes converting sugar into bura, makhana, mishri, hardas and battasas amount to manufacture under Section 2(f) and are liable to excise duty; these products, containing over 90% sucrose and matching HSN explanatory descriptions of crystalline or moulded refined sugar, are to be classified as refined sugar under the relevant HSN refined sugar entry, subject to sub heading conditions, and pending cases should be disposed of accordingly.</description>
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      <description>Processes converting sugar into bura, makhana, mishri, hardas and battasas amount to manufacture under Section 2(f) and are liable to excise duty; these products, containing over 90% sucrose and matching HSN explanatory descriptions of crystalline or moulded refined sugar, are to be classified as refined sugar under the relevant HSN refined sugar entry, subject to sub heading conditions, and pending cases should be disposed of accordingly.</description>
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