9911796707
TMI Blog2007 (3) TMI 16X X X X Extracts X X X X X X X X Extracts X X X X ..... spices falling for classification under Chapter Heading 21.03 - the assessees do not dispute the liability to pay the duty on these goods and we, therefore, uphold the duty demand of Rs. 8,14,276.44, confirmed as a result of denial of the benefit of exemption under Sl. No. 10 of Notification No. 6/2002. 2. We have heard both sides. 3. The products failing in Class 1 are enumerated herein below :- Sr. No. Products 1. Pizza Gravy Sauce 2. Pizza Gravy 3. Best Foods Real Mayonnaise Sauce 4. Real Mayonnaise 5. Caterplan Mayonnaise (Real) 6. Best Food Vegetarian Mayonnaise Sauce 7. Best Food Vegetarian Mayonnaise 1 Kg 8. Veg Mayonnaise 9. Thousand Island Dressing 10. Vinaigrette Dressing. 11. Cheese Sauce with Mayo 12. Cream Cheese Dressing 13. Best foods Marinara Sauce 14. Best Food Ceasar's Mayonnaise Sauce 15. Best foods Barbecue Sauce 16. Best foods Honey Mustard Sauce 17. Best foods Bearnaise Mayonnaise Sauce 18. Italian Mayonnaise Sauce 19. Kissan Sauce Maker 20. Knorr Masala Sauce 21. Knorr Mexican Salsa Sauce 22. Knorr Schezwan Cream Sauce 23. Kissan Sauce Dip 24. Knorr Annapurna Cooking Base 25. Knorr Demi-glace Sauce P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etizers. Some casseroles call for the use of mayonnaise also." Salad dressings means: "Salad dressings are cooked. Because they contain considerably less oil than mayonnaise, they are lower in calories. They can be used interchangeably with mayonnaise." Gravies means: "The juices extracted from meat during the cooking process are tasty and nutritious. They can be served either just as they come from the pan, or with some added water if necessary to dissolve the browned juices, or with some of the fat skimmed off. These are called pan gravy or au jus. Those who desire thickened gravy can have it as think or as thick as desired. Do not add too much water; otherwise, the flavour will be lost." According to Webster's New Twentieth Century Dictionary Unabridged (Second Edn.) Sauce means - 1. (a) A liquid or soft dressing served with food to improve its taste, (b) A flavoured syrup used as a topping, as on ice cream, custards, cakes, etc. 2. Something that adds interest, zest or flavour. 3. Fruit stewed, sweetened and often flavoureed, as applesauce. 4. Any green vegetable. According to The Shorter Oxford English Dictionary Sauce means — 1. Any preparation, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that Note 4(A) to Chapter 21.03 which reads as under is not only illustrative of mixed condiments and mixed seasonings but also of sauces and preparations therefor (A) Sauces and Preparations therefor; Mixed Condiments and Mixed Seasonings This heading covers preparations, generally of a highly spiced character, used to flavour certain dishes meat, fish, salads, etc.) and made from various ingredients (eggs, vegetables, meat, fruit, flours, starches, oil, vinegar, sugar, spices, mustard, flavourings etc.). Sauces are generally in liquid form and preparations for sauces are usually in the form of powders to which only milk, water, etc. need to be added to obtain a sauce. The heading includes certain products based on vegetables or fruit, but these differ from the preserved products in Chapter 20 (and more especially those under heading 20.01) in that they are mainly liquids, emulsions or suspensions containing very little solid matter, - see the Explanatory Note to heading 20.01 regarding these preparations. Mixed condiments and mixed seasonings containing spices differ from the spices and mixed spices of headings 09.04 to 09.10 in that they are also contain one or more flavouri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... "Homogenized composite food preparations." There is no independent reason as to why the class of products which only contain salt, sugar, tomato solids (in the case of tomato soup powder), dehydrated chicken pieces (in the case of chicken soup powder) and sweet corn kernels, dehydrated vegetables (in the case of Knorr Sweet Corn Veg. Soup Powder) cannot he considered as soups or broths, and going by the ingredients of these products and the fact that they are ready to drink by dissolving in hot water, we accept the contention of the assessee that this class of products are soups falling classification under Chapter Heading 21.04 and eligible to the benefit of exemption in terms of serial no. 11 of Notification 6/2002. 9. There are two products in the last class of products i.e. class 4 Kissan Fruit Kick Orange Fruit Beverages Powder and Kissan Mr. Fruit Orange Juicy Bits, both of which contain sugar, orange juice powder, citric acid, minerals, vitamins, xanthan gum, permitted fruit colours and added flavours. In view of their ingredients they are fruit juices falling for classification under Chapter Heading 20.01 (as claimed by the assessees) which specifically covers "Preparat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sauces 5. Thousand Island Dressing Sauces 6. Vinaigrette Dressing Sauces 7. Knorr Demi Glace Powder Sauces 8. Caterplan Myonnaise Sauces 9. Rice Seasoning Mix (TINOLA) Spices 10. Knorr Aromat Seasoning Spices The Appeal involves only classification of the above mentioned products - NO DEMAND Appeal No. E/247/03 Sr. No. Products Category 1. Best Fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sauce 3. Best foods Barbeque Sauce Sauce 4. Best foods Honey Mustard Sauce Sauce 5. Best foods Bearnaise Mayo Sauce Sauce 6. Best foods Italian Mayo Sauce Sauce 7. Onion Garlic Seasoning Mix Spices 8. Taco Seasoning Mix Spices 9. Knorr Rice @ ease - Chicken 'n' spice Spices 10. Knorr Rice @ ease - Tangy Twist Spiker Spices 11. Knorr Rice @ ease - Saucy Masala Spiker Spices Total Duty involved in the said Appeal - Rs. 16,37,344/- Total Duty pertaining to Spices in the said Appeal - Rs. 44,917/- Total Duty excluding spices (16,37,344 (-) 44,917 = Rs. 15,92,427/- Penalty - Rs. 16,37,344/- Appeal No. E/65/06 Sr. No. Products Category 1. Real Mayonnaise Sauces 2. Pizza Gravy Sauces 3. Best foods Veg. Mayonnaise Sauces 4. Veg. Mayonnaise Sauces ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
