2009 (6) TMI 300

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.... of the Assistant Commissioner holding against the appellant. 2. The issue involved in both the appeals disposed off by the Commissioner (Appeals) is identical. The appellant is a manufacturer of anhydrous Dextrose. The two contending entries for classification of the same are sub-heading 17.02 as claimed by the appellant and sub-heading 2942.00 as held by the lower authorities. 3. After hearing both sides and after going through the impugned order of Commissioner (Appeals), we find that the product has been held as classifiable under Heading 2942.00 on the main ground that the Tribunal in case of M/s. Anil Starch Product Ltd. v. CCE, Ahmedabad - 1996 (86) E.L.T. 664, has held that anhydrous Dextrose is a drug, meriting classification und....

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....ucose and fructose; sugar ethers and sugar Esters,………." 6. Chapter Note 1(b) to Chapter 17 is to the following effect: "Chapter 17 Sugar and Sugar Confectionary Notes: 1. This Chapter does not cover. (a) ………….. (b) Chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) and other products of Chapter 29; or (c) …………." 7. A cumulative reading of two contending entries read with Chapter 1(b) of the Chapter 17 reveals that sugar, chemically pure other than the.......Glucose ........ would fall under 2949.00. As such, it is clear that the Glucose is specifically excluded from the said entry 29.40. On the other hand, Chapter Note 1(b) is to the effect that Chapter 17 does not cover chemi....

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.... judgment. "4. If we revert to Chapter 17 Heading 17.02, it is quite apparent that the Dextrose which is nothing but a chemically pure glucose, stands fully covered thereunder. This heading includes other sugars, including chemically pure lactose, maltose, glucose and fructose in any form. What has been excluded by the Heading 29.40, finds inclusion in this Heading 17.02. As per HSN Notes also, the Dextrose being nothing more than chemically pure glucose, falls within the ambit of Heading 17.02. Therefore, the view taken by the learned Commissioner (Appeals) for classifying the item in question (Dextrose) under this heading is perfectly valid and justiciable under the law. The learned DR has no doubt referred to the judgment of the Hon'ble....