https://www.taxtmi.com/caselaws?id=53957 Dextrose was held classifiable under Chapter 17, Heading 17.02 because that heading specifically includes chemically pure glucose, while Chapter 29, Heading 29.40 expressly excludes glucose and related sugars. The HSN notes supported the view that dextrose is chemically pure glucose falling within the inclusive tariff entry, and earlier authorities were distinguished in light of later amendments to the relevant headings. The specific inclusive entry therefore prevailed over the general exclusionary heading, and the lower appellate classification was sustained. en-us Tue, 17 May 2005 00:00:00 +0530 Sat, 16 Oct 2010 11:18:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53957 Dextrose was held classifiable under Chapter 17, Heading 17.02 because that heading specifically includes chemically pure glucose, while Chapter 29, Heading 29.40 expressly excludes glucose and related sugars. The HSN notes supported the view that dextrose is chemically pure glucose falling within the inclusive tariff entry, and earlier authorities were distinguished in light of later amendments to the relevant headings. The specific inclusive entry therefore prevailed over the general exclusionary heading, and the lower appellate classification was sustained. Case-Laws Central Excise Tue, 17 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53957