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TMI Blog2014 (6) TMI 677X X X X Extracts X X X X X X X X Extracts X X X X ..... Held that:- From the test report from CFRL, we find that the product in question is a separately defined chemical compound and based on the Chapter Notes under Chapter 29, prima facie, there is no scope for taking it out of Chapter 29 and classifying it under Chapter 21 especially because heading 2106 is for “Food Preparations”. - A food additive per se need not be a food preparation. The test re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a doubt that the goods were classifiable under Heading 2106 90 60 as Food Flavouring Material and assessed the consignments provisionally, after execution of bond. The samples of goods were sent for analysis to Central Food Research Laboratory (CFRL), Mysore and also to Export Inspection Agency (EIA). The report of the CFRL, Mysore reported that the substance was Maltitol' with purity of 99 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th application for waiver of pre-deposit for admission of appeal. 4. The learned Counsel for the applicant submits that as may be seen from the test report of CFRL, Mysore, the product in question was Polyol' of 99% purity. He produced a write up from Wikipedia showing its production, use and properties. He submits that this item is used as sweetening agent in Chewing Gums. He points out t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... used in commercial products under trade names such as Lesys, Maltisweet and Sweet Pearl. 5. He submits that only food preparations containing more than one product will come under Chapter 21 and not separately defined chemical compounds. He relies on Chapter Note 1 (a) of Chapter 29. Therefore, he submits that there is no merit in the case made out by Revenue and this appeal may be admitted w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the Chapter Notes under Chapter 29, prima facie, there is no scope for taking it out of Chapter 29 and classifying it under Chapter 21 especially because heading 2106 is for Food Preparations . A food additive per se need not be a food preparation. The test report shows it to be chemical compound of 99% purity and not a preparation made of many elements. Therefore, we grant waiver of pre-depo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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