2006 (4) TMI 364

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....e, Consultant, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  After hearing Shri C. Lama ld. JDR and Shri S.B. Awate ld. Consultant, we find that the dispute in the present appeal of the Revenue is as regards the classification of big crystal sugar/sugar candy. 2. Both the authorities below have held the said product sugar candy as falling under Heading 1701.39, as a....

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....ons. Which means addition of some other ingredients to form a new product. Since there is not addition of any other ingredients the 'Sugar Candy', will not qualify for classification under Ch. 1704. From the physical verification as well as chemical test reports though 'Sugar Candy' is big crystal sugar, it cannot be said as sugar preparation or any other commodity from sugar and therefore the sai....