9911796707
TMI Blog1996 (9) TMI 272X X X X Extracts X X X X X X X X Extracts X X X X ..... The Revenue has filed the above appeal against the order passed by the Collector, Central Excise (Appeals), Bombay classifying the product `PRO-10 manufactured by the respondents under T.I. 68 of the Schedule to the erstwhile Central Excise Tariff. The claim of the department is that the product is to be classified under T.I. 14E. 2. The composition of the product is as under : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . ruled out classification under T.I.-1B which covers prepared or preserved foods put up in unit container and ordinarily intended for sale, including preparations of vegetables, fruits, milk, cereals, flour, starch, birds, eggs, meat, meat offals, animal blood, fish, crustaceans or molluscs, not elsewhere specified on the grounds inter alia that it is not commonly understood as food or food pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the order of the Tribunal in the case of Swift Chemicals Ltd. v. C.C.E., Bombay - 1996 (84) E.L.T. 56 in which the Tribunal has classified similar product under T.I. 68 and rejected the contentions of the appellants therein of classification of their product under T.I. 1B. He submits that this decision is applicable to the facts of the present case. 4. We have gone through the records as the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... directed by the Physician were deleted. A reading of the A.C. s order makes it clear that the product is nothing but a tonic given to a patient recovering from illness or is an additional nutrition and is not either prepared or preserved foods falling under T.I. - 1B. Following the ratio in the case of Swift Chemicals Ltd. (supra), we hold that product PRO-10 is classifiable under T.I. 68 and not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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