Classification of 'Sweet-N-Low' under Central Excise Tariff - Regarding

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..... al Excise Tariff - Regarding. A doubt has been raised as to whether 'Sweet-N-Low' an artificial sweetener used by diabetics, is classifiable under sub-heading 1702.21 or Chapter 29 or sub-heading 2107.91 of the Central Excise Tariff. 2. It is reported that 'Sweet-N-Low' is an artificial sweetener and is a mixture of the following ingredients, namely (i) dextrose anhydrous 93% (ii) sodium sacchar .....

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..... ose, 4% sodium saccharin, 2% potassium bitartarate and 1% calcium silicate, used as a sugar substitute by diabetics. Dextrose is nothing but glucose which is covered under heading 17.02 as "other sugars". 'Preparations of other sugars' are covered under sub-heading 1702.21 if the content of the 'other sugar' expressed as Anhydrous Dextrose amounts to more than 80% by weight. In this case, the dext .....

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