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TMI Blog2004 (4) TMI 325X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent. [Order per : V.K. Agrawal, Member (T)]. The issue involved in this appeal, filed by M/s. Sonic Biochem Extractions Pvt. Ltd., is whether the products manufactured by them are eligible to exemption under Notification No. 5/99-C.E., dated 28-2-1999. 2. Shri B.L. Narasimhan, learned Advocate, submitted that the Appellants manufacture Textured Soya Protein namely Mealmaker Soy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the Notification must in the first place be constituted by two or more ingredients and this being not the case. The learned Advocate, further, submitted that the words instant food mix does not mean that the product should necessarily be mixture of two or more ingredients; that in any case the impugned product is having more than two ingredients as it contains soya flour, full fat soya floo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ision in the case of Sankalp Food Products v. CCE, Mumbai, 2003 (155) E.L.T. 166 (T) wherein the benefit of Notification No. 5/98-C.E., dated 2-6-98 has been held to be available to Soya Protein Isolate/Soya Textured Protein characterized as Miscellaneous edible preparation in the nature of instant food mixes. 3. Countering the arguments, Shri D.N. Chaudhary, learned SDR, submitted that it is ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .E. (Srl. No. 6) exempts partially the Preparations in the nature of instant food mixes for consumption after processing (such as cooking, dissolving or boiling in water, milk, etc.) classifiable under-heading No. 21.08 of the Tariff. It is not denied by the Revenue that the impugned product is classifiable under Heading No. 21.08. The impugned product, according to the Appellants, is a processe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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