1998 (8) TMI 365 - AT - Central Excise

Summary

Issues: Classification of product Glucon-C under Tariff Item 1E(1) or Tariff Item 68

In this case, the main issue revolves around the classification of the product Glucon-C under the Customs and Excise Tariff. The product's constituents include various ingredients, with the main component being Dextrose monohydrate. The appellant argued that the product should be classified under Tariff Item 68, while the Revenue contended it falls under Tariff Item 1E(2).

The lower appellate authority initially classified the product under Tariff Item 1E(1) - Glucose and Dextrose and preparations thereof, based on the report indicating the presence of reducing sugars. However, upon further analysis, it was found that the product is indeed a preparation of glucose and dextrose, making Tariff Item 68 more appropriate for classification. The lower authority's reasoning was deemed incorrect, leading to the appeal being allowed in favor of the appellants.

The judgment highlighted the specific provisions of Tariff Item 1E, which includes sub-items for Glucose in various forms and preparations of glucose and dextrose. Since Glucon-C qualifies as a preparation of glucose based on its components, Tariff Item 68 was deemed the correct classification. This analysis overturned the lower authority's decision and provided consequential relief to the appellants by setting aside the impugned order.