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

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....1] Government of India Ministry of Finance (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 N....

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....s enriched due to the above additions. It is admitted that 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 dut....

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.... on the container for its use. Dextrose monohydrate finds 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. ....