2000 (5) TMI 230

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..... aram, Member (J)]. The respondents herein are engaged inter alia in the manufacture of Sorbitol (Diglucital), Commercial and I.P. Grade. They hold a drug licence for the manufacture of Sorbitol IP Grade. They cleared Sorbitol manufactured by them on payment of duty at the rate of 10% ad valorem in terms of Notification No. 6/94, dated 1-3-1994 (upto 15-3-1995) and thereafter under Notificati .....

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..... DR for the appellants and Shri A.C. Jain, learned Advocate for the respondents. 5. We find that the product was chemically examined and the report showed that (a) the product is a Sorbitol solution with a definite chemical formula i.e. C6H14O6 or C6H8 (OH)6; (b) total alcohol is 70.6% in the product and 100% on dry basis; (c) crystallisability of the product is positive. 6. Note 1(a) of Chapte .....

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..... also not been rebutted by the Revenue. 7. According to HSN Explanatory Notes to Chapter heading 38.23 Sorbitol of Chapter 38 is difficult to crystallise. The stand of the Department that only powder/crystal form of sorbitol falls for classification under Chapter 29 and Sorbitol in liquid form (which is the product in dispute) does not fall under Chapter 29, is not tenable in view of the fact tha .....

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