9911796707
TMI Blog1996 (3) TMI 206X X X X Extracts X X X X X X X X Extracts X X X X ..... hankar, Member (T)]. The appellant is a manufacturer of sugar. Among the products manufactured by it a sugar cubes, sugar sachets and pharmaceutical grade sugar. By the impugned orders, the Collector has classified these three products under sub-heading 1701.90 of the Central Excise Tariff. The appellant claims classification of these goods under 1701.39. Hence this appeal. 2. We have hear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1.10, 1701.20, 1701.31 and 1701.39, `Sugar means any form of sugar in which the sucrose content, if expressed as a percentage of the material dried to constant weight at 105 o would be more than 90. 5. The Collector has applied the principle of ejusdem generis to come to his conclusion. He says that sub-headings 31 and 39 have to be read together because each of this is a sub-heading as proce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing this rule to different tariff heading. 7. Applying the General Explanatory Notes in the Central Excise Tariff Act, it is clear that sub-headings 31 and 39 are to be considered to be a sub- classification of the immediately preceding description which contains _ i.e. sugar other than khandsari sugar. Therefore, these two sub-headings are to be considered sub- classifications of sugar other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the advocate State of Gujarat v. Sakarwala [1967 (19) STC 24] to say that patasa and other products which are manufactured out of sugar do not cease to be sugar within the meaning of Item 8 of the erstwhile Central Excise tariff would only be the facts of this appeal. That tariff and Chapter 17 of the present tariff define sugar as another form of sucrose with the requisite sucrose conte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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