9911796707
TMI Blog2017 (5) TMI 452X X X X Extracts X X X X X X X X Extracts X X X X ..... total composition is added, which does not change the basic characteristic of the product and the product remains a nutritious milk drink only. The appropriate classification for the impugned product will be under Chapter tariff item 0404 90 00 of the Central Excise Tariff Act, 1985 - the classification for the impugned products will be under the Tariff Heading 0404 90 00 of the Central Excise Tariff Act, 1985, as claimed by the assessee-Appellants - appeal allowed - decided in favor of assessee. - Excise Appeal No. 875 of 2012 - Final Order No. 52711/2017 - Dated:- 30-3-2017 - (Dr.) Satish Chandra, President and V. Padmanabhan, Member (Technical) Rep by Sh. Anurag Kapoor, Adv. Rep. by Sh. H.C. Saini, DR ORDER The p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erused the written submissions. 4. After hearing both sides and on perusal of the record, it appears that an identical issue has come up before this Tribunal in the assessee-Appellants own case [ Nestle India Ltd. vs CCE, Delhi ] in Appeal No. E/379/2011, Final Order No. 52513/2017-DB dated 24.03.2017, wherein it was observed that : 9. The relevant HSN Notes of tariff heading 1901 is reproduced below:- The preparations of this heading may be distinguished from the products of headings 04.01 to 04.04 in that they contain, in addition to natural milk constituents, other ingredients not permitted in the products of those earlier headings Thus, heading 19.01 includes, for example: (1) Preparations in powder or liquid form used as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inuscule quantity of flavouring substance. 10. The appellant has relied upon the Tribunal decisions in the case of Amrit Foods as well as Nestle India Limited. However, the Commissioner has brushed aside the reliance placed on these judgments. In the case of Amrit Foods, the dispute before the CESTAT was inter alia regarding the classification of milk shake mixes. The product constituents were milk, milk powder, sugar, glucose and stabilizers. The assessee classified the product under tariff heading 0404. However, the adjudicating authority classified the product under tariff heading 1901 on the ground that the product contained stabilizers, whose main purpose was emulsification of oil in water throughout the self life, to improve the bo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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