http://www.midrash.org/halakha/roshana.html
Ashkenazim have the Minhag of dipping the Hamotzi in honey on Rosh
Hashana, and this is the appropriate custom according to Ashkenazi
tradition. According to the BEN ISH HAI, the Hammosi must be dipped three times in sugar and three
times in salt. Salt must be used because the table is likened to the
altar and the Hamotzi to the offering thereon. And on this it is
written: "... With all thine offerings thou shalt offer salt". Another
reason for the use of sugar instead of honey is that it is further
written in connection with the offering of incense: "...You shall not
offer leaven or honey..." and "...If honey were added it became
ritually unfit".
For these reasons, the BEN ISH HAI writes, that the apples that are eaten prior to the meal
should be cooked in sugar and not honey. It follows logically, in such
a case, the symbolic request (that our year should be sweet) that is
recited with it, should not include the term "KaDevash" ("like
honey").
