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TMI Blog2018 (1) TMI 465X X X X Extracts X X X X X X X X Extracts X X X X ..... e applied to the sugar syrup being produced for the biscuits without establishing that the two products are identical. When the impugned order has been set aside there is no justification for levy of the penalties. Appeal allowed - decided in favor of appellant. - E/50513, 50514/2016, E/50971, 51351/2017 [DB] - FINAL ORDER No. _58020-58023/2017 - Dated:- 20-11-2017 - Dr. Satish Chandra, President and V. Padmanabhan, Member (Technical) Present Shri Jatin Mahajan, Advocate for the appellant Present Shri S.K. Bansal, DR for the respondent ORDER Per: Justice Dr. Satish Chandra 1. First three appeals have been filed by the appellant against the Order-in-Appeal No. 7-10/2016 dated 27/01/2016 and for the period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have concluded that the sugar content is more than 80% on empirical basis without any chemical test having been done. In the absence of chemical test to ascertain the precise fructose content of the goods, any conclusion that the goods are classifiable under sub-heading 17029090 is not sustainable. We also find that the CBEC Circular dated 7.11.1994 relied upon by the lower authorities has been issued in respect of sugar syrup produced in the manufacture of aerated water and ayurvedic medicines. Hence, the same cannot be applied to the sugar syrup being produced for the biscuits without establishing that the two products are identical. We also find that issue in this appeal is squarely covered by the judgment of the Tribunal in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, in question, conform to the description of sugar syrup blends of sub-heading 1702 90 for which the sugar syrup in dry stage must contain 50% by weight of fructose. The Apex Court in the case of Metlex (I) Pvt. Ltd. v. CCE, New Delhi reported in 2004 (165) E.L.T. 129 (S.C.) has held that filing of classification list mistakenly does not mean that party has to pay duty, if in law, he is not bound to pay duty. Same view has been taken by the Apex Court in its judgment in the case of Bonanzo Engg. Chemical P. Ltd. v. CCE reported in 2012 (277) E.L.T. 145 (S.C.). In view of this, we hold that the classification of the goods under sub-heading 1702 90 90 is not sustainable, as absolutely no evidence has been produced by the Department to show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... being made by M/s. Dhampur Speciality Sugars Ltd. for which there is no basis. Chemically, invert sugar is obtained by Hydrolysis of cane sugar (sucrose, a disaccharide with specific rotation of + 66.5 ) and the same is a mixture of glucose (with specific rotation of +52.7 ) and fructose (with specific rotation of - 92 ), with net specific rotation of - 19.7 . The process of hydrolysis of cane sugar (which is dextrorotatory i.e. with rotation of + 66.5 ) is also called inversion, as the mixture of glucose and fructose formed by this process is levorotatory with sp. Rotation of - 19.7 and for this reason the mixture of glucose and fructose formed by hydrolysis of cane sugar is called invert sugar. The invert sugar has longer shelf life. Whe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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