Other
17.02 Other sugars, including chemically pure lactose, maltose, glucose and fructose in any form and preparations thereof ; sugar syrups not containing added flavour ... natural honey ; caramel other sugars, including chemically pure lactose, maltose, glucose and fructose in any form
1702.11 palmyra sugar."
(The underlining indicates the description
quintal
17.02
1701.30
-OtherOther sugars, including chemically pure
lactose, maltose, glucose and fructose in any form and preparations thereof ;
sugar syrups not containing added flavouring ... natural honey ; caramel. -Other sugars,
including chemically pure lactose, maltose, glucose and fructose in any form
;
Rs. 45 per quintal
1702.11
-Palmyra sugar
food supplements, based on extracts from plants, fruit concentrates, honey, fructose, etc. and containing added vitamins and sometimes minute quantities of iron compounds. These preparations
following singly or in combination :
Sugar, liquid glucose, dextrose monohydrate, invert sugar, fructose, honey, saccharin not exceeding 100 parts per million, fruits and vegetables extractives
heading 1702.30 includes other sugars, including chemically pure lactose, maltose, glucose and fructose in any form.
4. We find that the issue in dispute
Powder 4.0 4.00
Guar Gum 2.3 2.30
Soya Protein Isolate 0.9 0.90
Fructose 0.3 0.30
Flavour 1.2 1.20
Vitamins & Minerals 2.1 2.10
---------------------------------------------------------------------
2. Revenue