2003 (5) TMI 331

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..... None, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - Heard both sides. 2. Revenue wants to set aside the classification of "Candy Sugar" arrived at by the learned Commissioner (Appeals) under Heading 1701.00 of the Central Excise Tariff and they want the classification to be approved under 1704.90 on the grounds :- (a)       &n....

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....di Sakhar Rewadi, Gathi/Batasha being boiled sweets classifiable under Chapter sub-heading No. 1704.90 of Central Excise Tariff Act, 1985. 3. The show cause notice, the orders of the lower authorities and the appeal filed do not bring out the process of manufacture and the nature of the entity under dispute except the fact that it is made from duty paid sugar and is made up of more than 90....