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TMI Blog1998 (12) TMI 156X X X X Extracts X X X X X X X X Extracts X X X X ..... b-heading 0401.14 as `Concentrated (Condensed) milk .... and hence a show cause notice dated 30-1-1992 was issued to the assessees proposing classification under this heading. The Assistant Collector confirmed classification under sub-heading 0401.14 holding that Note 1 to Chapter 4 which defines the expression `milk as full cream milk or partially or completely skimmed milk would be applicable to the product in question. The lower Appellate authority upheld the Assistant Collector s order. Hence this appeal. 2. We have heard Shri V. Sridharan, learned Counsel who submits that Note 1 to Chapter 4 of the Schedule is not attracted in the case of milk products specified in the various sub-headings of Heading No. 04.01 and that condensed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .11 of the PFA Rules, 1955 sets out that `Condensed milk sweetened means `the product obtained from cow or buffalo milk or a combination thereof or from standardised milk by the partial removal of water and after addition of cane sugar. It may contain added refined lactose (permitted flavours), Calcium chloride, citric acid, sodium salts of orthophosphoric acid and polyphosphoric acid (as linear phosphate not exceeding 0.3 per cent by weight of the finished product). Such addition need not be declared on the label. Condensed milk sweetened shall contain not less than 9.0 per cent milk fat, not less than 31.0 per cent total milk solids and not less than 40.0 per cent cane sugar . 4. Clause A.11.02.13 sets out that `Condensed skimmed milk ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riff as it stood prior to 1-3-1986 wherein there was no note similar to Note 1 to Chapter 4. Once the note has been introduced in the Tariff, we have to apply it to understand the expression `milk occurring in Chapter 4. The other decision relied upon i.e., the decision of the Punjab Haryana High Court in the case of Food Specialities is distinguishable - the High Court found that partially skimmed milk powder was commercially known as a separate marketable commodity as compared to skimmed milk and in that context, the Court held that partially skimmed milk powder would not be covered by Central Excise Tariff sub-heading 0401.13 for skimmed milk powder....... but under CET sub-heading 0401.19 which is the residuary entry. 6. In the lig ..... X X X X Extracts X X X X X X X X Extracts X X X X
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