9911796707
TMI Blog1996 (6) TMI 259X X X X Extracts X X X X X X X X Extracts X X X X ..... of starch, of malt extract or of malted barley, and milk foods, which by simply mixing with or boiling in milk or water, can be used for making beverages, invalid foods and gruels, whether or not containing cocoa, but excluding baby foods, that is to say, foods specially prepared for feeding of infants. 2. Shri N.Venkataraman, learned Counsel for the respondents pleaded that the learned CCE (Appeals) in his order has held that the item will not fall under tariff heading 1B of the erstwhile tariff for two reasons; (i) that it is a weaning food and (ii) it is not to be put up for sale in containers and for that reasons he held that the goods will not be chargeable to duty. 3. The learned DR Shri Arulsamy, pleaded that the admitted positi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the impugned goods are baby food or weaning food is also not tenable because according to IS : 1656-1950 Baby Foods/Infant Feeding should be exclusively intended for feeding infants and should contain not less than 10% solid. The product manufactured by the respondents does not contain any milk solid and is claimed to meet the nutritional need of growing children and lactating and pregnant women according to respondent s pamphlet itself. Thus the impugned goods does not qualify as Baby food and accordingly falls under the erstwhile Tariff Item I-B. The conclusion of the Collector (Appeals) Madras that the goods are not put up in Unit containers is not substantiated. 4. The learned Counsel for the respondents pleaded that the product wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... except for those which are in the nature of baby foods specially prepared for infants, are chargeable to duty. We observe from the dictionary meaning of infant and infancy, infancy means early state of growth of child and infant means child under 7 years of age. It is not disputed that the item manufactured by the respondents are for the purpose of weaning of the infants. There is no dispute that the food is meant for the infants. It has been brought to our notice that the item was formulated as a result of the follow up action of the study group which had studied the problems of feeding of children for taking care of the food intake of the infants particularly in the background of high mortality rate in the poor countries. Letter of the CF ..... X X X X Extracts X X X X X X X X Extracts X X X X
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