2005 (5) TMI 93

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....Member (J)]. - In this appeal, the Revenue has contested the correctness of the impugned order relating to the classification of the item Dextrose. 2. We have heard both sides and gone through the record. The Revenue has sought classification of the above said item under Chapter 29. The specific sub-heading in that chapter relied upon by the Revenue is 29.40. On the other hand, the stand taken ....

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....Heading 29.40, 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 referre....