C. Ex. Classificaion of sweeteners containing saccharin and a food stuff such as dextrose etc. - Central Excise - 23/88-CX.1

C. Ex. Classificaion of sweeteners containing saccharin and a food stuff such as dextrose etc. Circular No. 23/88-CX.1 Dated 11.8.88 F.No. 14/3/88-CX.I Government of India Ministry of Finance (Department of Revenue) New Delhi Subject: C. Ex. Classificaion of sweeteners containing saccharin and a food stuff such as dextrose etc. A doubt has been raised whether artificial sweeteners like "Sweet-N-Low" a low calorie sweetener, for the use of diabetic and other health-conscious people merits classification under sub-heading 1702.21 or Chapter 29 or sub-heading 2107.91 of GET. The matter was earlier examined in the Board and it was clarified vide letter F.No. 14/11/87-CX.1, dated 18.12.1987 that the product is classifiable under sub-heading 1702.21 of CET as preparation of other sugars as the dextrose content in the product is 93%. However, since then references have been received that the products like Sweet-N-Low should be classified under heading 21.07 of CET. 2. The matter has been considered by the Board again. It was noted that "Sweet-N-Low" an artificial sweetener is a complete formulation by itself consisting of Dextrose Anhydrous 93%, Sodium Saccharin 4%, Potassium Bitartarate 2% and Calcium Silicate 1%. It was further noted that the product as a whole should be considered and not just as Dextrose alone. As per Chapter Note 5(h) of Chapter 21, "preparations (e.g. Tablets) consisting of Saccharin and a food stuff such as lactose, used for sweetening purposes", are covered under heading 21.07 as "edible preparations not elsewhere specified or included". The product is known to be used as a sweetener and is based on Saccharin. The product "Sweet-N-Low" is a preparation consisting of saccharin and dextrose used for sweetening purposes only and hence it was decided that products such as Sweet-N-Low are classifiable under heading 21.07 of the Central Excise Tariff. 3. Board's instructions F. No. 14/11/87-CX.1, dated 18-12-1987 may be treated as modified to the extent above.