2005 (5) TMI 93

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..... der relating to the classification of the item Dextrose. 2. We have heard both sides and gone through the record. The Revenue has sought classification of the above said item under Chapter 29. The specific sub-heading in that chapter relied upon by the Revenue is 29.40. On the other hand, the stand taken up by the respondents is that, their item is classifiable under Chapter 17 (Heading 17.02) b .....

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..... 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 the law. The learned DR has no doubt referred to the judgment of the Hon'ble High Court of Bombay in the case of Tata Exports Ltd. v. U.O. .....

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