2008 (9) TMI 638

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..... er per : S.S. Kang, Vice-President]. Heard both sides. 2. The appellants filed this appeal against the impugned order whereby the product dextrose anhydrous is classified under Chapter 29 of the Tariff. The contention of the appellant is that dextrose anhydrous is a chemically pure and in the powder form and the same is used for food and pharmaceutical industries. The contention is that du .....

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..... r Chapter 17 of the Tariff. 3. The Revenue relied upon the decision of the Hon ble Bombay High Court in the case of Tata Exports Ltd. v. UOI reported in 1989 (43) E.L.T. 245 which was followed by the Tribunal in the case of Anil Starch Products Ltd. v. CCE reported in 1996 (86) E.L.T. 664 to submit that the goods, in question, are classifiable under Chapter 20 of the Tariff. 4. We find that Re .....

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..... the Dextrose being nothing more than chemically pure glucose, falls within the ambit of Heading 17.02. Therefore, the view taken by the learned Commissioner (Appeals) for classifying the item, in question, (Dextrose) under this heading is perfectly valid and justiciable under the law. The learned DR has no doubt referred to the judgment of the Hon ble High Court of Bombay in the case of Tata Expo .....

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