Classification of Soya Milk based products like TUFFY, Big Sipp, etc. - Clarification regarding - Central Excise - 26/90

Classification of Soya Milk based products like TUFFY, Big Sipp, etc. - Clarification regarding Circular No. 26/90 Dated 26-11-1990 [From F. No. 16/12/90-CX.1] Government of India Ministry of Finance (Department of Revenue) Central Board of Excise and Customs, New Delhi Subject : Classification of Soya Milk based products like TUFFY, Big Sipp, etc. - Clarification regarding. A doubt has been raised regarding whether soya milk based beverages like TUFFY, BIG SIPP etc. can be treated as soya milk for the purpose of availing benefit under Notification No. 286/86, dated 5-5-1986 and 20/89, dated 1-3-1989 as amended. 2. The manufacturing process of the soya milk based product is that the soya milk is first obtained by grinding soya seeds in wet condition and mixed with water. Later the soya milk is passed through pipeline when sugar, juice, flavour etc. are mixed in the pipeline with soya milk. The product thus obtained in soya milk based beverage. Such soya milk based beverage is in flavours such as (a) orange (b) milk (c) banana (d) mango (e) vanilla and is marketed under different brand names like TUFFY and BIG SIPPS, etc. 3. The representative samples of beverages of soya milk based product of different flavours were sent to the Chemical Examiner, CRCL, New Delhi. He has opined that these are beverages/preparations other than soya milk. The matter has been further examined in the Board. From the packing material of the said product as supplied by a unit it can be seen that the ingredients of the said product are described as soya miik, sugar, minerals, edible vegetable oil, vitamin C and containing permitted colours and flavours. 4. From the above it can be seen that the product is not soya milk as such. It is only beverage and preparation of soya milk. As per the notifications No. 286/86, dated 5-5-1986 and 20/89, dated 1-3-1989 soya milk is only eligible for exemption and not soya milk products. The soya milk as it is obtained by grinding from soya seeds in the first stage in the manufacturing process is eligible for the said exemption notifications. But soya milk based beverages in different flavours are not eligible for the benefit of the said exemption notifications as these are not soya milk. 5. This may be brought to the notice of the field formations and trade interest.