making, using, selling or offering for sale of sweets made with fructose/levulose or in ant other manner violating the said registered patent whatsoever pending ... Sundar Diabetics Dezire. The plaintiff along with his daughter Lavanya found that fructose/levulose which is a sweetener that does not have the injurious effect
among others the following grounds.
(1) No. allegation/finding regarding contents of fructose as per tariff requirement.
(2) There can be no assumption that marketablility ... sugar syrup blends containing in the dry stage 50% by weight of fructose. The goods, in question, are sought to be classified under
test report of Shri Ram Institute of Industrial Research, the Fructose content of the syrup is less than 50% while for classification under sub-heading ... fructose content must be at least 50%, but this plea was not accepted. The appellant filed appeals to the Tribunal against these the orders dated
process for preparation of low glycemic sweets' using a natural sweetener Fructose, also known as Levulose. According to the petitioners, the sweets made using ... between protein element of the sweet-meat and the carbohydrate of the fructose when they are cooked at high temperatures, as required for preparing traditional
sugar syrup is classifiable under
170290 is not correct, in as the fructose content is only 31% as certified by
ShriRam Institute for Industrial Research ... absence of any
evidence produced by the Department to establish that the fructose content
in dry stage, was 50% or more.
11. It is further
sugar syrup is classifiable under
170290 is not correct, in as the fructose content is only 31% as certified by
ShriRam Institute for Industrial Research ... absence of any
evidence produced by the Department to establish that the fructose content
in dry stage, was 50% or more.
11. It is further
that the sugar syrup in dispute is not classifiable under 17029090
as fructose content was less than 50% in the test conducted ... 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
manufactured by appellant is a marketable commodity. We also find that
the fructose content of the sugar syrup has to be at least ... Heading
1702 9090. In the case of Disha Foods Pvt. Ltd., the fructose content has
not been tested or established
transforms the 'sucrose' in
the former into 'fructose' and 'glucose' of equal proportion.
Though this hydrolysis can be achieved ... them does not meet these requirements, owing to
less than adequate 'fructose' content, is backed by a test report
which is not controverted
sugar syrup
blends containing in the dry stage 50% by weight of
fructose". The goods, in question, are sought to be
classified under ... sugar syrup blends
containing in dry stage, 50% by weight of fructose". In
our view for classification as "sugar syrup blend
