Classification of Glucose 'D' manufactured out of Duty paid Dextrose Monohydrate - CET heading 1702.21 - Regarding

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.... (Department of Revenue) New Delhi Subject : Classification of Glucose 'D' manufactured out of Duty paid Dextrose Monohydrate - CET heading 1702.21 - Regarding. A doubt has been raised regarding the classification of Glucose 'D' manufactured out of duty paid Dextrose Monohydrate. An assessee is receiving Dextrose, monohydrate under heading No.l702.19 on payment of duty in bulk. The same is then....

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....at this is being sold in unit containers ranging from 100 gms. to 500 gms. Since the product is prepared by addition of the materials as above to dextrose monohydrate to obtain Glucose'D', it is not the same product as dextrose monohydrate. The field formations are of the view that Glucose'D'is classifiable under 1702.19 and chargeable to duty accordingly. 3. The issue was discussed in the West Z....

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....use in confectionery, infant foods, medicine, brewing and wine-making, intermediate Caramel colouring, baking and canning, and as a source of methane and anaerobic fermentation, whereas, Glucose 'D' which is sold under a brand name, is different from commonly marketed Dextrose monohydrate. It is a preparation based on Dextrose monohydrate. In the opinion of the Chief Chemist its classification und....