1996 (6) TMI 129

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....er (J)]. -  This appeal arises from the order-in-appeal dated 4-3-1987 passed by the Collector(Appeals), Bombay. The Collector (Appeals) has upheld the classification of the product "Anhydrous Dextrose" under sub-heading 1702.21. The Collector has held that as per Rule 3(a) of the rules for the interpretation of the schedule to the Central Excise Tariff, the heading which provides the most....

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....he case of Tata Exports Ltd. v. Union of India as reported 1989 (43) E.L.T. 245. In this case the Bombay High Court has held that the item Dextrose Anhydrous is classifiable under Heading 2901/45 of the Customs Tariff Act, 1975 and not under Heading 17.02. The Bombay High Court has taken into consideration the circular issued by Jt. Chief Controller of Imports & Exports which refers the item as a ....

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....us is also a drug and drug intermediate and hence its appropriate classification would merit under Chapter 29 alone. It has also been stated that the product is an organic chemical which can be and which is used as a drug and is included in Indian Pharmacopoiea and that it is used in the manufacture of drug intermediate. Therefore, they submit that the judgment of the Bombay High Court in the case....

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....ote 2(b) of Chapter 17. 4. We have carefully considered the submissions made by both the sides and have also perused the Chapter Note and the judgment rendered by the Bombay High Court in the case of Tata Exports Ltd. We notice that the judgment of Bombay High Court is directly applicable to the facts of the present case and we are not in a position to distinguish the same as judicial prop....