Para 3.14.3 of FTP 2009-14 inter-alia sates that the following categories of export product/sector shall be ineligible for Duty Credit Scrip under Focus Market Scheme (FMS) of FTP 2009-14.

VII- Sugar, of all types and in all forms.

2. DGFT has received representations stating that the ‘Liquid Glucose’ under ITC (HS) Code 1702 is maize product, which is not sugar. Therefore, its export may be eligible for FMS benefit.

3. The issue has been examined in consultation with policy interpretation Committee (PIC). It is noted that Liquid Glucose falls under HS code 17023010 HS code 1702 is described under chapter 17 heading “Sugar and Sugar confectionery” as :

OTHER SUGARS, INCLUDING CHEMICALLY PURE LACTOSE, MALTOSE, GLUCOSE AND FRUCTOSE, IN SOLID FORMS; SUGAR SYRUPS NOT CONTAINING ADDED FLAVOURING OR COLOURING MATTER, ARTIFICIAL HONEY, WHETHER OR NOT MIXED WITH NATURAL HONEY; CARAMEL

4. It is therefore, clarified that all items under HS code 1702 are Sugar as HS code 1702 lists “other Sugar” Accordingly the export item Liquid Glucose is “Sugar” and therefore not eligible for FMS benefits.
 

(J.M. Gupta)

Joint Director General of Foreign Trade
Email : jmgupta@nic.in

(issued from F. No. 01/61/180/130/AM-13/PC-3)