2017 (3) TMI 302

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..... xtrose deserves classification under CH No.17.02 of Central Excise Tariff and not under CH No.29.42.00 - appeal allowed - decided in favor of appellant. - E/1227/2003-DB - A/10474/2017 - Dated:- 28-2-2017 - Dr. D.M. Misra, Member (Judicial) And Mr. Ashok K. Arya, Member (Technical) For Appellant: Shri Devan Parikh, Sr.Advocate, Shri R. Vyas, Advocate For Respondent: Shri A. Mishra, A .....

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..... ize Products Vs CCE Ahmedabad 2009 (244) ELT 275 (Tri-Ahmd) ii) CCE Indore Vs Tirupati Starch Chemicals Ltd 2005 (185) ELT 356 (Tri-Del) 4. The CESTAT Ahmedabad in the case of Maize Products (supra) decided that the product viz. Anhydrous Dextrose deserves classification under CH No.17.02 of Central Excise Tariff and not under CH No.29.42.00. In this regard, CESTAT Ahmedabad inter ali .....

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..... ctose in any form. What has been excluded by the Heading 29.40, finds inclusion in this Heading 17.02. As per HSN Notes also, 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 .....

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..... count of the amendments made in the above said Headings of Chapter 17 29. 10. In view of the above foregoing discussion, the impugned order holding classification of the Dextrose as under 29.42 is set aside. Appeal is allowed accordingly. 4.1 The CESTAT Ahmedabad in the case of Maize Products (supra) has referred to the judgment of CESTAT Delhi in the case of CCE Indore Vs Tirup .....

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..... the right classification of the item in question viz. Anhydrous Dextrose I.P. is Chapter Heading No.17.02 and not Chapter Heading No.2942.00 of the Central Excise Tariff. 5. In the result, the orders on the subject matter passed by the lower Revenue Authorities holding the classification of the product viz. Anhydrous Dextrose I.P. under Chapter Heading No.2942.00 are set aside and the Appeal is .....

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