Classification of Liquid Glucose - Regarding - Central Excise - Order No. 56/1/2000

Order No. 56/1/2000, dated 17-5-2000 [From F. No. 14/1/2000-CX. 1] Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi Subject : Classification of Liquid Glucose - Regarding. Attention is invited to Section 37B Order No. 01/93, dated 11-3-93 issued from F. No. 14/1/91-CX. 1 ordering classification of Liquid Glucose under sub-heading 1702.19 of the schedule of the Central Excise Tariff Act, 1985. But in a case of CCE, Chandigarh v. M/s. Sukhjit Starch and Chemicals Ltd. [1994 (72) E.L.T. 753 (Tribunal)], the CEGAT held that correct classification of Liquid Glucose should be under sub-heading No. 1702.29 as other preparations of other sugars and not under sub-heading No. 1702.19. The above order was appealed against before the Supreme Court but the Supreme Court dismissed the Deptt's appeal under order dated 13-2-1996. In a subsequent Deptt's appeal before CEGAT against Commissioner (Appeals) order holding the classification of liquid glucose under sub-heading 1702.29, was rejected vide Order No. 717/99-D, dated 9-8-1999 in view of the Supreme Court's aforesaid order. When Ministry of Law was consulted in the matter, the Solicitor General opined that there is no case for filing civil appeal against this order dated 9-8-99 of CEGAT as the issue had achieved finality after the Supreme Court confirmed the Sukhjit Starch and Chemicals Ltd., judgment of CEGAT. Accordingly, the Tribunal's order has been accepted by the Department. Now, therefore, in exercise of the powers conferred under Section 37B of the Central Excise Act, 1944 (1 of 1944) henceforth referred to as Act and for the purpose of ensuring uniformity in classification, Board hereby withdraws the Section 37B Order No. 1/93, dated 11-3-1993. Board further directs that a copy of this order be sent to all Commissioners who shall inform the trade and all other officers employed in execution of the provisions of the Act.