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TMI Blog2016 (10) TMI 1069X X X X Extracts X X X X X X X X Extracts X X X X ..... 985. Whether the appellant is entitled for the benefit of Notification No.04/90 dated 20.3.1990 or not? - Held that: - N/N. 4/90-CE dated 30.3.1990 was superseded by N/N. 16/91-CE dated 25.7.1991, which exempted all goods under Tariff Sub Heading 0401.13. However, N/N. 16/91-CE was rescinded by N/N. 64/94-CE dt.1.3.1994. Therefore, the appellant is not entitled for the benefit of notification for the period 2.6.1998 to 17.7.1998. Appeal dismissed - decided against appellant. - E/2469-2470/2007 - A/61059-61060/2017-EX[DB] - Dated:- 4-10-2016 - Mr. Ashok Jindal, Member (Judicial) And Mr. Devender Singh, Member (Technical) Sh. Naveen Bindal, Advocate for the Appellant(s) Sh. G.M. Sharma, AR for the Respondent(s) ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Ld. Advocate appearing for the appellants submitted that the classification of dairy whitener and eligibility to Notification No.4/90 dt. 20.03.1990, the amendment to the Heading is not material. Heading 0401.13 covers milk and cream which is concentrated for containing added sugar or other sweating matters. Sub Heading 0401.13 covers milk which is concentrated to make a milk powder, which may be full cream or partially or completely skimmed. It does not cover milk powder which is sweetened. The dairy whitener, if reconstituted could not make milk. Hence, classification 0401.13 is totally unjustified. Even if it is classifiable under 0401.13, it would still eligible for Serial No.2 of the Notification No.4/90-CE. He also stated that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0401.13 of Central Excise Tariff Act, 1985. Accordingly, the product is classifiable under heading 0401.13 of Central Excise Tariff Act. 9. Now the question arises whether the appellant is entitled for the benefit of Notification No.04/90 dated 20.3.1990 or not? We find that in the case of Food Specialties Limited Vs. Union of Inda - 1991 (51) ELT 310 (P H), the Hon ble Punjab Haryana High Court has examined the issue and held classification under chapter heading 0401.19 holding that these are partially skimmed milk powder and separately marketed. Further, we find that as per Notification No.4/90, the goods i.e. partially skimmed milk powder is entitled for the benefit of notification at Sl.No.2 of the said notification. As in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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