2012 (4) TMI 67

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..... nt.   Per: Shri D. N. Panda:   Learned DR submits that the first appellate authority held that the goods shall fall under the heading 2501 instead of the same falling under the heading 2106. The goods covered by tariff item 2106 is food preparations not elsewhere specified or included whereas the tariff item 2501 speaks about salt (including table salt and denatured salt) and pure sodi .....

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..... gift reduces deficiency of certain mineral in the body. Therefore, his prayer is that ld. Commissioner(Appeals) having examined the goods in terms of the nature thereof has come to appropriate conclusion for classification and that does need not be disturbed..   3. Heard both sides and perused the record.   4. Learned DR for the revenue reading para 3 of the grounds of appeal. brings o .....

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..... devoid on merit..   5. We had anxiety in the course of hearing to find out edibility of the goods and whether is fit for human consumption. Revenue s ground does not discard the claim of human consumption and utility of the goods for the said purpose even though such goods are lying in custody of Revenue for long time. .Once we are satisfied that the goods have not undergone any preparation .....

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