https://www.taxtmi.com/caselaws?id=41385 Wet dextrose's excise classification turned on its true commercial and technical identity under Tariff Item No. 1E. The Delhi High Court noted that the authorities relied on an assumed admission and did not adequately consider the manufacturing process or technical material on whether the product was glucose, dextrose monohydrate, or merely an intermediate requiring further processing. Because classification depends on proper evidence of the product's nature, the impugned classification order could not be sustained on the material then considered. The matter was therefore restored to the competent excise authorities for fresh determination on proper evidence. en-us Thu, 19 May 1983 00:00:00 +0530 Wed, 02 Jun 2010 15:59:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41385 Wet dextrose's excise classification turned on its true commercial and technical identity under Tariff Item No. 1E. The Delhi High Court noted that the authorities relied on an assumed admission and did not adequately consider the manufacturing process or technical material on whether the product was glucose, dextrose monohydrate, or merely an intermediate requiring further processing. Because classification depends on proper evidence of the product's nature, the impugned classification order could not be sustained on the material then considered. The matter was therefore restored to the competent excise authorities for fresh determination on proper evidence. Case-Laws Central Excise Thu, 19 May 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41385