https://www.taxtmi.com/caselaws?id=42527 Dextrose Anhydrous is classified under Chapter 29 when the record establishes that it is a separately chemically defined organic compound and drug intermediate, rather than other sugar in solid form under Chapter 17. Classification depends on the product's true chemical description, supported by regulatory and laboratory material. Additional duty under the Customs Tariff Act does not apply where imported drug intermediates would have been exempt from excise duty if manufactured domestically under the relevant exemption. On that basis, the additional-duty demand was set aside, with consequential detention certificate and refund relief. en-us Fri, 09 Jun 1989 00:00:00 +0530 Fri, 11 Jun 2010 17:26:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42527 Dextrose Anhydrous is classified under Chapter 29 when the record establishes that it is a separately chemically defined organic compound and drug intermediate, rather than other sugar in solid form under Chapter 17. Classification depends on the product's true chemical description, supported by regulatory and laboratory material. Additional duty under the Customs Tariff Act does not apply where imported drug intermediates would have been exempt from excise duty if manufactured domestically under the relevant exemption. On that basis, the additional-duty demand was set aside, with consequential detention certificate and refund relief. Case-Laws Customs Fri, 09 Jun 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42527