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TMI Blog2009 (6) TMI 300X X X X Extracts X X X X X X X X Extracts X X X X ..... h is covered under Chapter 29 - It leads us to only one inevitable conclusion that while excluding chemically pure sugar from the coverage of Chapter 17, Glucose is not excluded. - The Dextrose being nothing more than chemically pure glucose, falls within the ambit of Heading 17.02. - The impugned order holding classification of the Dextrose as under 29.42 is set aside. Appeal is allowed accordingly - E/503/2003 - A/1234/2009-WZB/AHD - Dated:- 24-6-2009 - Ms. Archana Wadhwa, Member (J) and Shri B.S.V. Murthy, Member (T) Shri P.M. Dave, Advocate, for the Appellant. Shri S.K. Mall, SDR, for the Respondent. [Order per: Archana Wadhwa, Member (J)]. - The present appeal is against the order of Commissioner (Appeals), CE C, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r to 1987 as is clear from the first line of the order itself. Thereafter, the Chapter note were amended in Chapter 17 as also in the relevant entry of Chapter 29 and as such, a fresh decision was required to be given by the Commissioner (Appeals) in the light of the amended Chapter note. He submits that the amended provisions were taken note of by the Tribunal in case of M/s. Medopharm v. CC - 1993 (67) E.L.T. 648 (Tribunal), and it was held that the Lactose BP/USP is properly classifiable under Chapter 17. Hon'ble Mumbai High Court's decision in case of M/s. Tata Export was also considered. 5. For better appreciation of the two contending entries, we reproduce the same below: First Entry: "17.02 - Other sugars, including chemically ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pure Glucose. As such, Dextrose is nothing but Glucose. Anhydrous is permitted descriptive of unorganic compound that does not contain water either adsorbed at its surface or combined as water at crystalisation. Once the Dextrose is held to be a chemically pure Glucose, which stand specifically excluded from 2940 and included under Chapter 17 in terms of Chapter Note 1(b) of the said Chapter, it has to be held that the same is properly classifiable under Heading 17.02. 9. At this stage, we also take note of the latest decision of the Tribunal in case of CCE, Indore v. Tirupathi Starch Chemicals Ltd. - 2005 (185) E.L.T. 356 (Tri-Del.), wherein after taking note of the Tribunal's decision in case of M/s. Anil Starch Product Ltd. as also H ..... X X X X Extracts X X X X X X X X Extracts X X X X
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