https://www.taxtmi.com/caselaws?id=246668 Brown sugar with sucrose content above 90% falls within the specific tariff description of sugar under Chapter 17 of the Central Excise Tariff Act, because Chapter Note 2 treats as sugar any form of sugar with sucrose content exceeding 90% of the material dried to constant weight. Chapter 23, which covers residue and waste from the food industry, does not apply where the product answers the specific sugar entry. The laboratory test supported classification under Chapter 17, and the earlier relied-on decision was distinguishable. On that basis, the product was held classifiable under Chapter 17, the order of the Commissioner (Appeals) was set aside, and the demand and penalty were restored. en-us Fri, 23 Nov 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:38:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246668 Brown sugar with sucrose content above 90% falls within the specific tariff description of sugar under Chapter 17 of the Central Excise Tariff Act, because Chapter Note 2 treats as sugar any form of sugar with sucrose content exceeding 90% of the material dried to constant weight. Chapter 23, which covers residue and waste from the food industry, does not apply where the product answers the specific sugar entry. The laboratory test supported classification under Chapter 17, and the earlier relied-on decision was distinguishable. On that basis, the product was held classifiable under Chapter 17, the order of the Commissioner (Appeals) was set aside, and the demand and penalty were restored. Case-Laws Central Excise Fri, 23 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246668