1996 (3) TMI 206

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....t. Shri J.M. Sharma, JDR, for the Respondents. [Order per : Gowri Shankar, Member (T)]. - The appellant is a manufacturer of sugar. Among the products manufactured by it a sugar cubes, sugar sachets and pharmaceutical grade sugar. By the impugned orders, the Collector has classified these three products under sub-heading 1701.90 of the Central Excise Tariff. The appellant claims classific....

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....e,       in solid form Note 2 to Chapter 17 of the Tariff also provides "For the purpose of sub-heading Nos. 1701.10, 1701.20, 1701.31 and 1701.39, `Sugar' means any form of sugar in which the sucrose content, if expressed as a percentage of the material dried to constant weight at 105 o would be more than 90." 5.  The Collector has applied the principle....

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....d as those specified" [Principles of Statutory Interpretation by (G.P. Singh) 5th Edition 1982 p. 281]. It will be evident that the Collector has erred in applying this rule to different tariff heading. 7.  Applying the General Explanatory Notes in the Central Excise Tariff Act, it is clear that sub-headings 31 and 39 are to be considered to be a sub- classification of the immediately prec....

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....ked differently or is priced higher, do not by themselves result in excluding the product from the general description of sugar. The judgment of the Supreme Court cited by the advocate State of Gujarat v. Sakarwala [1967 (19) STC 24] to say that "patasa" and other products which are manufactured out of sugar do not cease to be sugar within the meaning of Item 8 of the erstwhile Central Excise tari....