https://www.taxtmi.com/caselaws?id=339799 Anhydrous Dextrose I.P., being chemically pure glucose, is analysed as classifiable under Chapter Heading 17.02 of the Central Excise Tariff Act, 1985 rather than Chapter Heading 29.42.00. The commentary relies on earlier Tribunal decisions on Dextrose and Anhydrous Dextrose, which treated chemically pure glucose as falling within Chapter 17.02, and notes that later tariff amendments to Chapters 17 and 29 support that approach. On that basis, the contrary classification adopted by the lower authorities under Chapter Heading 29.42.00 cannot be sustained, and the assessee's classification is accepted. en-us Tue, 28 Feb 2017 00:00:00 +0530 Mon, 20 Mar 2017 14:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339799 Anhydrous Dextrose I.P., being chemically pure glucose, is analysed as classifiable under Chapter Heading 17.02 of the Central Excise Tariff Act, 1985 rather than Chapter Heading 29.42.00. The commentary relies on earlier Tribunal decisions on Dextrose and Anhydrous Dextrose, which treated chemically pure glucose as falling within Chapter 17.02, and notes that later tariff amendments to Chapters 17 and 29 support that approach. On that basis, the contrary classification adopted by the lower authorities under Chapter Heading 29.42.00 cannot be sustained, and the assessee's classification is accepted. Case-Laws Central Excise Tue, 28 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339799