2004 (4) TMI 355

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....S     SUGAR BOILED     CONFECTIONERY     Each drop of 2.5 g     contains 25 mg Vitamin C     CONTAINS ADDED     FLAVOURS AND     PERMITTED COLOURS     Mfd. By Procter & Gamble     India Ltd., Mumbai 400 011     MRP : Rs. 5.0 (incl. of all taxes)     Contents : 5 drops     Net weight : 12.5 g     Batch No : 7007     Mfg. Date : 2/97" The appellants were classifying the item under Chapter sub-heading 1704.90 of the Central ....

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.... and sold as vicks vitamins C orange/mango tablets. 4. As against the findings of the lower authorities, the appellant's emphatic contention is that the product in question is only a sugar confectionery and is manufactured and sold as such. They point out that by way of composition sugar constitutes almost 97% and vitamin C/ascorbic acid is only 0.0189%. The detailed composition as stated is reproduced below: Ingredients % w/w Ascorbic Acid 0.0189 Sodium Ascorbate 1.1035 FD& C Yellow Colour 0.0024 Mango/Tangerine Flavour 0.3500 Citric Acid Anhydrous 0.2000 Purified Water 1.7500 Candy Base (sugar) 96.5752   100.0000 5. The appellants also point out that the ingredient....

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....mineral to confectionery within small percentage. The appellants also produced a copy of licence issued to them under APPFA Rules, 1990. 6. We have perused the records and considered the submissions made by both sides. We are of the opinion that the real identity of the product in question is as sugar confectionery and not as vitamin C. All the materials on record point in the direction of sugar confectionery. To begin with, the wrapper described it as "SUGAR BOILED CONFECTIONERY". Similarly, the composition of the item is dominated by sugar at 97%. The percentage of vitamin C is only 0.0189 and at this level, according the Revenue authorities themselves, a person has to consume 10 tablets per day to reach the recommended dose of 25....