TaxTMI 
TaxTMI 
1994 (11) TMI 210
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.... are being disposed of by this common order. The Collector (Appeals) in their orders had held that, "Glucose Syrup/Liquid Glucose and Malto dextrine Syrup shall be classifiable under Central Excise Tariff sub-heading No. 1702.19." 2. Briefly stated the facts of the case are that the appellants are engaged in the manufacture of Glucose (Liquid and Malto dextrine). M/s. Bharat Starch and Chemicals filed classification list effective from 1-3-1993 for Liquid Glucose and Malto Dextrine for classification under Chapter sub-heading No. 1702.30. The Asstt. Collector, Central Excise in his order dated 15-12-1993 held that Liquid Glucose and Malto Dextrine were classifiable under Chapter sub-heading No. 1702.19. Revised classification list fil....
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....mple is in the form of colourless thick viscous liquid. It is mainly composed of reducing sugar and water. The content of reducing sugar expressed as dextrose is 34% by weight. It is free from any added flavouring or colouring matter." On the basis of this report the appellant submitted that the product in question is nothing but Syrup classifiable under sub-heading No. 1702.30. 4. The ld. Counsel submitted that ISI specification IS : 874-1974 in paragraph 4.1 reads :- "the material shall be in the form of colourless and Viscous Syrup with characteristic sweet taste. It shall be clear from fermentation, mouldy growth, sediment, dirt and other suspended extraneous matters which are added sweetening or flavouring agents." that when this st....
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....Central Excise Tariff which is based on HSN should be interpreted in terms of the Explanatory Notes therein; that these Notes on pages No. 130 to 132 Vol. 1 make it abundantly clear that Part A covers other sugars in solid form whereas Part B covers Syrup of sugars including the one which is being manufactured by the appellant's company; that their product in view of this note should be classified under the Head Syrup in which the right sub-heading 1702.30 and not 1702.19. A lot of case law was cited and relied upon by the appellant in support of their submissions. The appellant also cited and relied upon the decision of the Tribunal in the case of Collector of Central Excise, Chandigarh v. Sukhjit Starch and Chemicals Ltd. reported in 1994....
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....atisfied by the goods to claim classification under Chapter Heading 1702.30. 8. On the question of taking aid from HSN Explanatory Note, the ld. SDR submitted that Chapter 1702 Central Excise Tariff is not pari materia to Chapter 17.02 of the HSN. Explanatory Note therefore can at best be used as assistance in understanding the product. The ld. SDR also referred to and relied upon the Central Board of Excise and Customs Section 37B/Order No. 1/93 contained in F. No. 14/1/1991-CX. 1, dated 11-3-1993, wherein the CBEC after taking all the facts into consideration had held, "keeping in view the precess of manufacture, composition and analysis of Liquid Glucose manufactured by few manufacturers, Board is of the view that this product is c....
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....ucts are in liquid form whereas sugars are in solid (crystalline or amorphous) forms. Therefore, the products cannot be treated as other sugars, including chemically pure lactose, maltose, glucose and fructose in any form. The heading is in two divisions, other sugars, including chemically pure lactose, maltose, glucose and fructose in any form. 1702.19-other preparations of other sugars : 1702.21 - In which the reducing sugars expressed as anhydrous dextrose amount to more than 80% by weight. 1702.29 - Other. In the matter before us, the percentage of reduced sugar expressed as anhydrous dextrose is 38.8% and 28.5%. Accordingly, we are of the view that the correct classification of the Liquid Glucose and malto dextrin will fall under ....