9911796707
TMI Blog1997 (11) TMI 229X X X X Extracts X X X X X X X X Extracts X X X X ..... Lajja Ram, Member (T)]. In this appeal filed by M/s. Ludhiana District Cooperative Milk Producers Union Ltd., the matter relates to the classification and dutiability of the skimmed milk powder, floor or chambers sweepings. The Addl. Collector, Central Excise, Chandigarh in his order dated 4-12-1990 had held that the floor sweepings were nothing but skimmed milk powder as they had been put ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. They had to meet the specific requirements as laid down in the law for human consumption. Floor sweepings or chamber sweepings could not be sold as skimmed milk powder. 4. Under Heading No. 4.01, milk and cream concentrated or containing added sugar or other constituent matter was classifiable. Various products falling under Heading No. 4.01 in relation to the manufacture of which any process ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... skimmed milk powder was correct. 6. The ld. Counsel had also assailed the order on the ground of limitation. He referred to the clarification issued by the jurisdictional Supdt. of Central Excise that the floor sweepings were not excisable. This letter from the Suptd., Central Excise is at Page 16 of the paper book as annexure E to the appeal. In this letter dated 19-11-1979 it had been clari ..... X X X X Extracts X X X X X X X X Extracts X X X X
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