1997 (7) TMI 392

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....r : G.A. Brahma Deva, Member (J)]. -  The appellants imported a consignment containing Sucrose. The invoice declared the goods as Sucrose Analar. The appellants sought the clearance of the goods as duty-free under Customs Notification 103/94. This notification exempts refined-sugar of CTH 17.01 from payment of duty. According to the department, Customs Notification 103/94 does not exempt all....

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....d sugar to construed strictly and in view of the strict interpretation of the notification, benefit cannot be extended to sucrose in the absence of mention of such item in the notification. 4. We have carefully considered the submissions made by both sides. We find that sucrose is nothing but refined sugar as it was rightly argued by the ld. Counsel based upon the meaning in the Indian Pharm....