Circular No. 18/87 Dated 18-12-1987

Classification of ‘Sweet-N-Low’ under Central Excise Tariff - Regarding.- A doubt has been raised as to whether ‘Sweet-N-Low’ an artificial sweetener used by diabetics, is classifiable under sub-heading 1702.21 or Chapter 29 or sub-heading 2107.91 of the Central Excise Tariff.

2. It is reported that ‘Sweet-N-Low’ is an artificial sweetener and is a mixture of the following ingredients, namely (i) dextrose anhydrous 93% (ii) sodium saccharin 4% (iii) potassium bitartarate 2% (iv) calcium silicate 1%.

3. The matter has been considered by the Board. It is of the view that this product would not merit classification under Chapter 29 inasmuch as it is not a separate chemically defined organic compound but only a mixture of four items and according to stipulation in Note 1 (a) to Chapter 29 only separate chemically defined organic compounds are covered in Chapter 29 of the Central Excise Tariff. Its classification under heading 21.07 is also ruled out because as per Note 5(h) of Chapter 21, heading 21.07 includes preparations consisting of saccharin and a food stuff, whereas ‘Sweet-N-Low’ does not. It is a formulation of four ingredients as discussed above.

4. As noted earlier, the product is a preparation containing 93% dextrose, 4% sodium saccharin, 2% potassium bitartarate and 1% calcium silicate, used as a sugar substitute by diabetics. Dextrose is nothing but glucose which is covered under heading 17.02 as “other sugars”. ‘Preparations of other sugars’ are covered under sub-heading 1702.21 if the content of the ‘other sugar’ expressed as Anhydrous Dextrose amounts to more than 80% by weight. In this case, the dextrose content in the product is 93%. Thus ‘Sweet-N-Low’ is a ‘preparation of other sugars’ specified in heading 17.02.

5. In the light of the aforesaid position, Board is of the view that ‘Sweet-N-Low’ is classifiable under sub-heading 1702.21.

[F. No. 14/11/87-CX.1]