2005 (7) TMI 256 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai upheld the classification of large sized crystals obtained from ordinary sugar crystals under heading 1701.39, rejecting the Revenue's argument to classify them under 1704. The chemists reports and slow crystallization process supported this classification, distinguishing them from sugar candy under 1704. The Tribunal found no merit in the Revenue's appeal and rejected it. Cross Objection filed was disposed accordingly.