2008 (9) TMI 638

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....t. Shri M.M. Singh, DR, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. 2. The appellants filed this appeal against the impugned order whereby the product dextrose anhydrous is classified under Chapter 29 of the Tariff. The contention of the appellant is that dextrose anhydrous is a chemically pure and in the powder form and the same is used for fo....

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....)] whereby the same product is held to be classifiable under Chapter 17 of the Tariff. 3. The Revenue relied upon the decision of the Hon'ble Bombay High Court in the case of Tata Exports Ltd. v. UOI reported in 1989 (43) E.L.T. 245 which was followed by the Tribunal in the case of Anil Starch Products Ltd. v. CCE reported in 1996 (86) E.L.T. 664 to submit that the goods, in question, are class....

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...., finds inclusion in this Heading 17.02. As per the HSN Notes also, the Dextrose being nothing more than chemically pure glucose, falls within the ambit of Heading 17.02. Therefore, the view taken by the learned Commissioner (Appeals) for classifying the item, in question, (Dextrose) under this heading is perfectly valid and justiciable under the law. The learned DR has no doubt referred to the ju....