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TMI BlogClassification of bura, makhana, mishri, hardas and battasas (patashas)X X X X Extracts X X X X X X X X Extracts X X X X ..... ts are made from sugar. The manufacturing process is as follows: a. Sugar is added to boiled water in an open pan manually to obtain sugar solution and some hydrogen sulphide is passed through the solution for bleaching. b. Patasahas are obtained by splashing the solution on a piece of wood which converts sugar into amorphous sugar. c. Hardas are prepared by pouring the solution into moulds which is then allowed to cool. d. Alchidanas/ makhanas are obtained by the passing the sugar solution of appropriate consistency through sieve so as to convert into granulated lumps of sugar. e. Misri is obtained by pouring the solution into drums where threads are already placed and the solution is allowed to dry around the threads. f. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sks for Batasha, no shopkeeper would give him sugar or vice versa. Thus reading this judgment of Apex Court along with the series of judgement starting from DCM case makes it clear that processes undertaken will amount to manufacture. 5. The next issue is regarding correct classification of these products. Two contending classifications are under heading 1701 and 1704 6. From the explanatory notes to HSN it is quite evident that sugar in all forms, containing more than 90% of sucrose contents will be classified as sugar under heading number 1701. The sugar preparations like sweetmeats, confectionery and candies will classifiable under heading 1704. 7. The Apex Court in case of Sakarwala Brothers has held that patasha, hardas, bura ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a. Refined sugar can be produced as crystalline substance in the form of small cube, loaves, slabs or sticks or regularly moulded sawn or cut pieces. [Hardas are moulded products]. b. Heading 1701 covers items like sugar candy consisting of large crystal produced by slow crystallization of concentrated solutions of sugar. [Mishri is a type of candy manufactured by this process]. 11. In view of above discussion, it is evident that these products namely Ghadi Sakar (Mishri), Batasha (Pattasha), Illichidana (Chironjidana), Makhana etc., are a form of sugar having more than 90% sucrose and therefore correctly classified under item no 17019100 under the entry refined sugar. 12. Now, therefore, following instructions/ directions are is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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