2011 (4) TMI 591

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..... ong with chapter sub-heading 2106 90 - merely because food supplement may also be classifiable under same chapter heading that cannot be a ground to claim exemption under the notification as notification specifically describes the product which would be entitled to claim exemption apart from disclosing chapter sub-heading number - Undisputedly, the description does not include food supplement - Th .....

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..... hat the order dated 14-5-2010 has not been subjected to any further challenge by the appellants. 3. The point for consideration which involves in the matter is whether the expression all kinds of food mixes would include food supplement or not. The issue has arisen on account of the fact that the product manufactured by the appellants is food supplement. In support of the claim of the appellants .....

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..... t include food supplement. Therefore, prima-facie, we do not find any case having been made out for total waiver of the amount demanded under the impugned orders. Hence, the appellants are directed to deposit the duty amount demanded under the impugned orders within a period of eight (8) weeks and on deposit of such amount the balance amount demanded under the impugned order in relation to interes .....

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