1997 (7) TMI 392 - AT - Customs

Summary

The appellants imported sucrose declared as Sucrose Analar seeking duty-free clearance under Customs Notification 103/94. Department denied exemption, stating sucrose is not refined sugar. Appellants argued sucrose is synonymous with refined sugar, supported by Indian Pharmacopoeia and HSN. Tribunal agreed, stating sucrose is refined sugar, allowed appeal for duty exemption.