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TMI Blog2015 (1) TMI 939X X X X Extracts X X X X X X X X Extracts X X X X ..... 2001. According to him after the amendment by insertion of new clause at serial No. 6 under which exemption is available to intermediate products even if used in the manufacture of exempted final products provided the manufacturer discharged the obligation prescribed in Rule 6 of the Cenvat Credit Rules. Since we have already decided the classification under Chapter 19 attracting Nil rate of duty. We do not find it necessary to go into the issue of Notification No. 67/95 - Decided against Revenue. - E/102-103/2005-Mum - Final Order Nos. A/592-593/2014-WZB/C-II(EB) - Dated:- 8-8-2014 - Shri Ashok Jindal, Member (J) and P.S. Pruthi, Member (T) Shri V.K. Agarwal, Addl. Commr. (AR), for the Appellant. Shri S.S. Gupta, C.A., for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have considered the submissions made by both sides at the time of hearing also. To facilitate the classification correctly, relevant tariff entries during material time are reproduced below : Chapter Heading No. 2936 XI. PROVITAMINS, VITAMINS AND HORMONES Provitamins and vitamins, natural or reproduced 16% by synthesis (including natural concentrates), derivatives thereof used primarily as vitamins, and intermixtures of the foregoing, whether or not in any solvent. Chapter Heading No. 2851 Other inorganic compounds (including distilled or conductivity water and water of similar purity); liquid air (whether or not rare gases have been removed); compressed air; amalgams, other than amalgams of precious metals - Distilled o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -- Other 16% -- Other 1901.91 -- Malt Extract 16% 1901.92 -- Food preparations containing malt or malt extract or cocoa powder in any proportion 16% 1901.99 -- Other Nil From the above, it is seen that the Central Excise Tariff Heading 2936.00 covers provitamins, vitamins, derivates thereof which are used primarily as vitamins and intermixtures of vitamins whether or not, in any solvent. The chapter notes under para General ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue to the contrary. 4. Revenue has also contended that the appellant manufactured and sold a product vitamin mixture to other buyers which is similar to the vitamin premix sought to be classified under CETH 2936. On the other hand, before the Commissioner (Appeals) it was stated by the appellant that the vitamin mixtures and mineral mixtures sold by them to M/s. Equs Stud Farm Pvt. Ltd. were actually animal food supplements which were initially classified by them under CETH 2936 but later changed to CETH 2303 in view of C.B.E. C, Circular No. 1/90-CXI, dated 17-1-1990 which stated that animal food supplements which are just intermixtures of vitamins only and there is no other ingredient except solvent would be covered under CETH ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that minerals were added to enhance the nutrient value of the starch preparation new Maltodex. The mineral premixes are homogeneous mixtures of ingredients and cannot be equated with separate chemically defined compounds. The Maltodex (70% to 80%) is added with various minerals to produce mineral premixes for the specific purpose of manufacturing infant food and, therefore, classification under heading 2851 is ruled out. In view of chapter Note 1(c) to Chapter 28 which states that the chapter will apply to separate chemically defined compound which are dissolved in solvent solely for reasons of safety or for transport. The HSN notes to Chapter 19 also state that malt extracts with added vitamins, salts etc. fall in Chapter 19 and that malt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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