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TMI Blog1983 (5) TMI 34X X X X Extracts X X X X X X X X Extracts X X X X ..... r alia, manufactures `Dextrose Monohydrate' and another product called `Sorbitol'. According to the impugned order, the petitioner manufactured Dextrose by adopting the following process :- (a) Starch milk is liquified under controlled conditions; (b) The liquified material is subjected to conversion or saccarification by help of chemicals; (c) Saccarified liquid is refined for colour removal and other impurities and then subjected to concentration by evaporation process; (d) Concentrated Liquor is then crystallised; (e) Crystallised material is then subjected to centrifuge process when dextrose crystals and liquid materials are separated. The dextrose crystal containing about 20% moisture is "Wet Dextrose". (f) The so-called ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner before the Collector of Central Excise (Appeals). The Collector of Central Excise, however, dismissed the appeal and approved the conclusion which had been arrived at by the Assistant Collector. 5. The petitioner then filed a revision petition before the Central Government. It was inter alia, contended by the petitioner that wet dextrose was not a finished product and was not known as merchandise to people who deal with Glucose and Dextrose. It was also stated that dextrose monohydrate and nor was the said product removed from the place of manufacture at any stage. 6. By order dated 28th December, 1981, the revision petition was dismissed by the Central Government. In its order the Central Government referred to an observat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be transported. It is for this reason that the Central Government quoted the aforesaid passage from the Encyclopaedia Chemical Technology by Kirk Othmer. In our opinion, reference to the said passage is misplaced. In that very Encyclopaedia the process for manufacture of dextrose monohydrate is indicated, which is the same as has been noted hereinabove. There is no dispute that after the concentrated liquor is crystallised the same is subjected to centrifuge process. The result of this is that wet dextrose, which is also known as wet sugar, is separated from the mother liquor. According to the Encyclopaedia, at page 924 it is specified that the mother liquor is either concentrated and crystallized in a similar manner to recover an additiona ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... if the said goods are specified in the Excise Tariff. 10. In the present case, therefore, if it can be shown that wet dextrose falls under Tariff Item 1E then, notwithstanding the fact that the same may not be removable after it has come into existence, it would still be exigible to the levy of excise duty. 11. As we read the relevant Entry, it appears to us that the following items can be subjected to the levy of excise duty :- (a) Glucose in whatever form; (b) Liquid glucose; (c) Dextrose monohydrate; (d) Anhydrous dextrose; (e) Preparations of glucose and dextrose in which the reducing sugar expressed as anhydrous dextrose amount to more than eighty per cent by weight. According to the learned Counsel for the petitioner, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , if necessary, whether wet dextrose, without any further process, could be regarded as dextrose monohydrate, or glucose in any form, or any other type of product which falls under Tariff Entry 1E. 12. It may be as contended by the learned Counsel for the petitioner, that without further processing wet dextrose cannot be regarded as dextrose as contemplated by the said entry. In this connection strong reliance was also placed on the process of manufacture of dextrose etc. as set-out in Longman de Bussy's Materials and Technology, Vol. 7 at page 544. The diagram on that page shows the manufacture of glucose and dextrose from starch slurry. The said diagram tends to indicate that unless and until wet dextrose is put through a dryer the comm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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