2007 (3) TMI 609

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....actured by the appellant. The contention of the appellant is that it should be classified under 1704 90 90 of Central Excise Tariff under the Heading Sugar Confectionery including the white chocolate not containing coco. However, the department contends that the item should be classified under Chapter Heading 21.06 as Food Preparations not elsewhere specified. The appellants strongly challenge the findings of the lower authorities. 3. Shri M. S. Nagaraja, learned Advocate who appeared for the appellants urged the following points : (i)      The product 'FUNDA' contains 99% sugar; 100 PPM permitted synthetic food colour, 0.2 - 0.5% flavoring substances and moisture. The product is manufactured through a pr....

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....ied that Glucose D is classifiable under Chapter 1702.21. The impugned product is similar to Glucose D as can be seen from the directions for its use in the label. Therefore, FUNDA also could be classified under Chapter 17. (vi)   The learned Advocate relied on the following case laws : a.       Vijay Packers v. CCE, Cochin - 1994 (71) E.L.T. 254. b.       CCE v. Unicure Remedies Pvt. Ltd. - 2000 (118) E.L.T. 485 (T) c.        Sampre Nutritions Ltd. v. CCE, Hyderabad - 2004 (169) E.L.T. 42 (Tri.-Bang.) d.       CCE v. S. M. Confectionery Works - 1993 (66) E.L.T. 469 (T). (vii)  Neither....