1998 (8) TMI 365

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....r the Respondent. [Order per : P.C. Jain, Member (T)]. - Question involved herein is regarding classification of a product described as Glucon-C. Its constituents are as follows :- D Hydrous  52.00 Sucrose    43.382 Citric Acid    1.567 Sodium Chloride    0.20 Ascorbic Acid    0.07 Orange Flavou....

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....f Item 1E(2) of the CET, but while perusing the components of the product is revealed that Dextrose monohydrate is main ingredients of the product, other ingredients are additives was rightly classifiable under Tariff Item 1E(1) - Glucose and Dextrose and preparation of thereof. The Appellants view that Glucon 'C' was classifiable under Tariff Item 68 the residuary Tariff Item is not acceptable. T....

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....to more than eighty per cent by weight....." 2.2 We observe that Tariff Item 1E reads as Glucose and Dextrose and preparations thereof. Sub-item (1) of the aforesaid item comprises only of "Glucose in whatever form including liquid glucose dextrose monhydrate and anhydrous dextrose". The second sub-item is a preparation of glucose and dextrose. It is observed from the components of Glucon-....