Supreme Court of India · 2002-12-17
Collector Of Central Excise vs Maize Products
- Citation / case number
- AIRONLINE 2002 SC 173
- Court
- Supreme Court of India
- Petitioner
- Collector Of Central Excise
- Respondent
- Maize Products
- Bench
- M.B. Shah, D.M. Dharmadhikari
Judgment text excerpt
The Supreme Court upheld the classification of liquid glucose under sub-heading 1702.29 of the Central Excise Tariff Act, 1985, affirming the CEGAT's decision in C.C.E., Chandigarh v. Sukhjit Starch & Chemicals Ltd. The Court noted that the Department accepted this classification, leading to the withdrawal of the earlier Section 37B Order No. 1/93. Consequently, the appeals regarding this classification were dismissed, with no order as to costs.