Lingraj Biscuits Pvt Ltd vs Bbsr Commissionerate on 30 October, 2025
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 that the fructose content of the goods, in
question, in dry state was 50%.