2000 (2) TMI 132

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....T)]. - The dispute in the appeal from revenue centres around the classification of a product claimed Vital-Z. The Commissioner in the impugned order has accepted classification under sub-heading 1702.29. In the appeal from revenue, it is urged that the product merits classification under Heading 2107.91 as miscellaneous edible preparations. 2. The appeal from revenue was argued by Shri Deepak Kum....

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....Deepak Kumar attempted to distinguish the facts of this case. We however, find the ratio of the judgments to be applicable. In the case of Vijay Packagers v. Collector of Central Excise case, the bulk consisted of dextrose monohydrate with additions of minute presence of vitamins. In the second cited case the product consisted of glucose and dextrose. The composition of glucon D consisted of dextr....