2017 (7) TMI 516

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..... he respondent are put up in unit containers. Therefore, obviously they will not fall in the category ‘others’ which includes 1901.92 - appeal dismissed - decided against Revenue. - E/1574/2008-EX[DB] - A/70572/2017-EX[DB] - Dated:- 14-6-2017 - Mr. Anil Choudhary, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Pawan Kumar Singh (Supdt)AR, for Appellant None, for Respondent ORDER Per: Anil G. Shakkarwar The present appeal filed by Revenue is directed against Order-in-Appeal No.53-CE/2008 dated 31.03.2008. 2. The brief facts of the case are that the respondent were engaged in the manufacture of Edible preparation and were classifying the goods manufactured by them under Chapter Heading No. .....

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..... b Heading No.1901.92 as rightly observed by the adjudication authority. The sub Heading No.1901.92 stands for food preparations containing Malt or Malt Extract or Cocoa Powder in any proportion. This sub-Heading in comparison to Chapter 21 dealing with miscellaneous edible preparations appears more specific in so far as the item in question is concerned. The Chapter Heading No. 19.01 of Central Excise Tariff Act, 1985, as it stood at the material time, reads as under - Heading No. Sub-Heading No. Description of goods (1) (2) (3) 19.01 Malt extract; food preparations of flour, .....

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..... hes against each one of them; namely, 1901.91 Malt Extract, 1901.92 food preparations containing Malt or Malt Extract of Cocoa Powder in any proportion and 1901.99 other . Thus, it appears that 1901.92 falling under the second category other : is independent of the sub heading falling under the first category put up in unit containers against a single dash. Therefore, 1901.92 has got nothing to do with unit containers . In other words, if it is food preparations containing Malt or Malt Extract or Cocoa Powder in any proportion, it should fall under 1901.92 irrespective of whether it is in unit containers or in bulk quantity. Therefore, the Ld. Commissioner (Appeals) observation, to merit classification under sub Heading 1901. .....

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