2013 (6) TMI 450

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..... dition and the additives have been used for producing bread by Bakery industry. - prima facie Multigrain Bread Concentrate cannot be considered as flour preparation. - stay granted. - E/1275/2011 - Stay Order No. S/549/2012-WZB/C-II(EB) - Dated:- 21-2-2012 - Shri S.S. Kang and Sahab Singh, JJ. Shri S. Narayanan, Advocate, for the Appellant. Shri S. Dewalwar, Addl. Commissioner, for the .....

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..... 4. The contention of the appellant is that the sample of the same was obtained by the Central Excise officers and the same was sent to Chemical Examiner for testing. In the test report, the Chemical Examiner gave opinion that the sample is in form of off white powder together with cut cereal pieces and brown coloured seeds etc. and the same are classifiable under Chapter 19. The contention .....

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..... applicants are also clearing the pre-mix items such as pre-mix of cakes and muffin under Chapter 19 of the Tariff. The products under clearance are similar to muffin and cake mix and, therefore, the products are rightly classified under Chapter 19. 6. We find that the Multigrain Bread Concentrate is a mixed cereal in different proportion with additives of flour improver. The Multigrain Bread Con .....

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