9911796707
TMI Blog2015 (9) TMI 1269X X X X Extracts X X X X X X X X Extracts X X X X ..... part smoothness to the product and to maintain the product consistency during storage and transportation and throughout its shelf life - main purpose is to maintain the product consistency during storage and transportation as well as to improve the shelf life. Merely because it improves the body and texture of the product and adds some smoothness thereto, that would not change the basic character of the produce. Description given there is open ended inasmuch as the Chapter Note itself uses the expression "inter alia". Further, while mentioning the products which would be covered under the said Chapter Heading 04.04, and stating about the additions which could be made, the crucial words are "whether or not". Therefore, the additives which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... name. 0404.19 Other 0404.90 Other 19.01 Malt extract, food preparations of flour, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading Nos. 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. Put up in unit containers : 1901.11 For instant use. 1901.19 Other 1901.91 Malt extract. 1901.92 Food preparations containing malt or malt extract or cocoa powder in any proportion. 1901.99 Other Admitted facts are that the afore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rried on with the aid of power: 0401.11 - Flavoured milk, whether sweetened or not, put up in Nil unit containers and ordinarily intended for sale 0401.12 - Skimmed milk powder, specially prepared for feeding infants 0401.13 - Milk powder, other than powder specially prepared for feeding infants, put up in unit containers and ordinarily intended for sale. 0401.14 - Concentrated (condensed) milk, whether sweetened or not, put up in unit containers and ordinarily intended for sale. 0401.19 - Other 0401.90 - Other It is clear from the aforesaid that all the products of milk and cream would be covered by this Chapter Heading and the addition of sugar or other sweetener would not make any difference. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding 04.01. Thus, it needs to be determined as to whether the addition of stabilizer would make it a food preparation and therefore, it would no more remain diary produce and would be covered under Heading 19.01. Learned counsel for the appellant drew our attention to the ingredients of stabilizers which are used in the product in question and these are carbox methyl cellulose, gur gum, carageenam, monoglycerides, di-gycerides, tri-glycerides, etc. It is argued that none of these substances are common to substance mentioned in Note 4 reproduced above and therefore, addition of these stabilizers while making the preparation in question would be treated as food preparation. Once, we understand the purpose for which the aforesaid ingredient ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Insofar as Chapter Note 4 on which reliance is placed by the learned counsel for the appellant is concerned, we are of the opinion that even that would not advance the case of the appellant. It has to be noted that the description given there is open ended inasmuch as the Chapter Note itself uses the expression inter alia . Further, while mentioning the products which would be covered under the said Chapter Heading 04.04, and stating about the additions which could be made, the crucial words are whether or not . Therefore, the additives which can be added while making the product are illustrative only and merely because stabilizer is not mentioned therein would not mean that after adding the stabilizer the product in question ceases ..... X X X X Extracts X X X X X X X X Extracts X X X X
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