1998 (8) TMI 365

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..... involved herein is regarding classification of a product described as Glucon-C. Its constituents are as follows :- D Hydrous 52.00 Sucrose 43.382 Citric Acid 1.567 Sodium Chloride 0.20 Ascorbic Acid 0.07 Orange Flavour Orange oil 1.4 Colour Sunset Yellow .....

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..... additives was rightly classifiable under Tariff Item 1E(1) - Glucose and Dextrose and preparation of thereof. The Appellants view that Glucon C was classifiable under Tariff Item 68 the residuary Tariff Item is not acceptable. The issue in case Law, cited, is not identical with instant case. Therefore the Asstt. Collector was correct in rejecting the refund claim of the Appellant because duty o .....

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..... a preparation of glucose and dextrose. It is observed from the components of Glucon-C that it is clearly a preparation of glucose in whatever form or preparation of glucose and dextrose. Therefore, the reasoning of the lower authority is not correct while classifying the product under Tariff Item 1E(1). Consequently, Tariff Item 68 is an appropriate item for the product. Hence, we set aside the i .....

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