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TMI Blog2012 (11) TMI 1020X X X X Extracts X X X X X X X X Extracts X X X X ..... ally covers sugar. As per Chapter Note No. 2 of Chapter 17 of the Central Excise Tariff, sugar means any form of sugar in which the sucrose contents, if expressed as a percentage of the material dried to constant weight at 10°C would be more than 90%. In the present case the samples of brown sugar was sent to Central Excise Laboratory, Mumbai for testing and as per the Chemical Examiner the percen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in the manufacture of sugar and molasses. During the period in dispute, the respondents cleared 1274.30 quintals of brown sugar at nil rate of duty by classifying the same under Chapter Heading 2301.11 of the Central Excise Tariff as residue of food industry. Show Cause Notice was issued to the respondents classifying the brown sugar under Chapter Heading 1701.90 of the Central Excise Tariff and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty under Chapter Heading 17 of the Central Excise Tariff. 6. We have gone through the decision of the Tribunal in the case of Bharat Sugar Mills (supra) and we find that in that case the issue before the Tribunal was whether the manufacturer of sugar who has been granted rebate on the excess sugar produced after including the quantity of brown sugar in the quantity of sugar produced during the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ight at 10 C would be more than 90%. In the present case the samples of brown sugar was sent to Central Excise Laboratory, Mumbai for testing and as per the Chemical Examiner the percentage is more than 90%. In view of this, we find merit in the contention of the Revenue that the brown sugar is classifiable under Chapter Heading 17 of the Central Excise Tariff. 8. In view of the above discussion ..... X X X X Extracts X X X X X X X X Extracts X X X X
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