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TMI Blog2014 (12) TMI 33X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 31-5-2013 passed by the Commissioner of Central Excise, Customs & Service Tax, Raigad Commissionerate. In all these appeals, a common issue is involved and, therefore, they are being taken up together for consideration and disposal. 2. The appellant, M/s. Raptakos Brett & Co. Ltd., Raigad are manufacturers of 'Threptin' and 'Prorich' diskettes. 'Threptin' diskettes are described as high calorie protein supplement fortified with B vitamins. 'Prorich" diskettes are described as whey protein enriched. The department sought to classify these products under CETH 2106 10 00 as "protein concentrates and textured protein substances". The appellant sought to classify the same as falling under 2106 90 99 as 'food preparations not elsewhere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntrates are also added at the time of mixing of the goods. The 'Threptin' diskettes so manufactured contains 1.50 gms. of protein, 2.4 gms. Carbohydrate, 0.7 gms. of fat and the balance, other substances, in a diskette weighing 5 gms. approximately. Thus, the protein content is only 30%. In the case of 'Prorich' diskettes, which weighs 5 gms. protein content is 1.5 gms, carbohydrates account for 2.9 gms, fat account for 0.2 gms. and other ingredients, the balance. Thus, in the case of 'Prorich' diskettes also the protein content is only 30%. Therefore, it cannot be said that the product manufactured by them is a protein concentrate as protein accounts for only of 30% of the weight of the product and carbohydrates is predominant. 3.1 T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat they do not qualify to be called as "protein concentrates or textured protein". 3.2 The learned counsel has also relied on technical literature, namely, 'Soy Protein and Human Nutrition', published by Academic Press, 1979, wherein it is stated that the term concentrate applies to those products which contain more than 70% protein. Similarly, in the 'Encyclopedia of Food Technology' published by The AVI Publishing Company Inc., it is stated that soyabean protein products containing a minimum of 70% of the protein are termed as "protein concentrates". As regards textured protein products, the encyclopedia says that texture may be imparted by utilising the physical and chemical properties of the vegetable protein or developing textur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re used as protein supplements and, therefore, the product has to be classified as a protein concentrate. The adjudicating authority has concluded that the heading providing a specific description has to be preferred over the heading which gives a general description and, therefore, following these principles, the product manufactured by the appellant would merit classification under Heading 2106 10 00. The adjudicating authority has also held that to become a protein concentrate the tariff does not lay down any percentage of protein and, therefore a product with a protein content of 30% would also qualify as a protein concentrate. However, there is no scientific or technical basis for arriving at these conclusions. 3.4 In view of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Para 3.1 above, and also from the technical literature available on the subject matter, it is seen that, to constitute protein concentrate, at least 70% of protein is required, both, in respect of soya protein products as also milk protein products. In the present case, the protein content is only 30% and nowhere near to 70% as mentioned in the technical literature. The expert opinion and the technical literature relied upon by the appellant has not been rebutted in a meaningful way by the Revenue nor any contrary opinion has been produced by the Revenue in support of their contention. As per the technical literature available, even skimmed milk powder contains 33% to 37% of protein and full cream milk powder contains 23% to 27% of prote ..... X X X X Extracts X X X X X X X X Extracts X X X X
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