Circulars

189/01/2023-GST : Rab is classifiable under HSN 1702

879/17/08-Cx: The process of making bura, makhana, mishri, hardas and battasas (patashas) from sugar amounts to manufacture in terms of provisions of Section 2(f) of the Central Excise Act, 1944. These products are form of sugar having more than 90% sucrose and therefore classifiable under sub-heading 1701 91 00.

51/1/2000: Liquid Glucose is classifiable under sub-heading 1702 19.

226/60/96-Cx: Sugar syrup produced in the intermediate stage in the manufacture of aerated water/ayurvedic medicines is an excisable item and is liable to pay duty under sub-heading 1702 30.

75/75/94-Cx: Sugar syrup being produced in intermediate stage in the manufacture of aerated water/ayurvedic medicines is classifiable under sub-heading 1702 30.

7/90-Cx: Glucose 'D' is classifiable under sub-heading 1702 21.

18/87: Sweet-N-Low is classifiable under sub-heading 1702 21.

114/18/86-Cx-3 : Lozenges are classifiable under sub-heading 1704 90.