Judgment :- C.N. Ramachandran Nair, J. The question raised in the revision filed by the State is whether the Tribunal was justified in holding that the product sold by the respondent under the name “Equal” in tablet and powder form attracts tax only at the rate of 8% under the residuary entry of first schedule of KGST Act as against the rate of 12% applied by the assessing officer treating the assessed item as one falling under Entry 62 of First Schedule of the KGST Act. 2. We have heard the Government Pleader for the petitioner and Smt. K. Latha, the counsel appearing for the respondent, and have gone through the orders of the lower authorities and that of the Tribunal. 3. The product is admittedly a sugar substitute and is a sweetening agent for beverages and food. It is extensively used by Diabetic patients and those who want to reduce weight. Compared to sugar, as a sweetening agent used in food and beverages, Calorific value of “Equal” is very low. In fact, several other companies are engaged in the production and sale of sugar substitute of the kind produced and marketed by the respondent, under their brand names. Government Pleader has produced the product description available in the Website of the respondent wherein the product is described in the Website as “Aspartame’ which is composed of two amino acids (the building blocks of protein). The company claims that, in the body, aspartame breaks down into the amino acids aspartic acid and phenylalanine, as well as a small amount of methanol-components found naturally in foods like meats, milk, fruits and vegetables. It is further stated that the body recognizes and uses these components in exactly the same way, whether they come from aspartame or common foods. Safety of the product is approved by the American Medical Association, the American Dietetic Association and the American Diabetes Association. It is specifically claimed in the Website that the product “Equal” is one of the most tested food ingredients in FDA history and is currently used in over 6000 products. 4. Admittedly, the only ingredient which is sweetening matter in the product is aspartame and other ingredients are added to provide bulking and to make it easier to use. It is specifically claimed in the Website that the product “Equal” is one of the most tested food ingredients in FDA history and is currently used in over 6000 products. 4. Admittedly, the only ingredient which is sweetening matter in the product is aspartame and other ingredients are added to provide bulking and to make it easier to use. Classification of the item has to be considered with reference to the product description and use above stated which are not controverted by the respondent as the same is extracted from the company’s own Website. The item as such is not specifically covered by any of the entries. The question is whether the item falls under Entry 62 which covers all kind of food preparations sold in airtight containers and food colours, essences etc. For easy reference, entry 62 is extracted below: “62. Food including vegetative or animal preparations sold in airtight containers and food colours, essences of all kinds and powders or tablets used for making food preparations.” First part of the entry covers food preparations including vegetative or animal, sold in airtight containers, and the second part covers food colours, essences of all kinds and powders or tablets used for making food preparations. The item, i.e. “Equal” sold in powder and tablet forms and since it is used for making food preparations as sweetening agent, it squarely falls within Entry 62. The contention of the counsel for the respondent that item “Equal” is generally used for the preparation of tea, coffee and other beverages and is used in the place of sugar by diabetic patients and by those who care for weight, is correct. However, the contention that it is not generally used for making food preparation is contrary to the facts disclosed by the company in their website wherein they have stated that as many as 6000 food products are made with “Equal” as an ingredient. Those familiar with the food products marketed in the United States of America and Europe are well aware that low calorie food preparations are extensively marketed by using sugar substitute as sweetening agent. In fact, even chocolate items are produced and marketed with the label “sugar free” by using sugar substitute like “Equal” as sweetening agent. Those familiar with the food products marketed in the United States of America and Europe are well aware that low calorie food preparations are extensively marketed by using sugar substitute as sweetening agent. In fact, even chocolate items are produced and marketed with the label “sugar free” by using sugar substitute like “Equal” as sweetening agent. Therefore, the contention of the respondent that “Equal” is not used for food preparation is unacceptable as the same is contrary to company’s own claim in their website. The fact that it is used as sweetening agent in the preparation of non alcoholic drinks and other beverages like tea or coffee do not take it outside the Entry 62 of the First Schedule and it is further accepted by both sides that the product under the provisions of the KVAT Act is taxable at the rate of 12.5%. Even though counsel for the respondent referred to exemption available to sugar produced in India and the low rate of tax at 4% for the imported sugar and contended that a sugar substitute should not be subjected to tax at a higher rate, we are of the view that it is a matter of legislative policy and the court cannot apply the rate of tax of sugar to sugar substitute. In view of the finding above, we allow the S.T. Revision by reversing the order of the Tribunal and by restoring the assessment of the product under Entry 62 confirmed in first appeal.