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TMI Blog2017 (10) TMI 1104X X X X Extracts X X X X X X X X Extracts X X X X ..... ue. - E/2624/2008-EX[DB] - A/71169/2017-EX[DB] - Dated:- 13-4-2017 - Mr. Anil Choudhary, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Sandeep Kumar Singh, Deputy Commissioner (AR), Shri Pawan Kumar Singh, Supdt (AR), for Appellant Shri B.L. Narasimhan, Advocate Shri Atul Gupta, Advocate, for Respondent ORDER Per: Anil Choudhary The present appeal is filed by the Revenue against Order-in-Appeal No.186-CE/GZB/2008 dated 24/09/2008 passed by Commissioner of Central Excise Customs (Appeals), Ghaziabad. 2. The brief facts of the case are that the respondent-assessee is engaged in the manufacture of CRAX Corn Rings Natkhat Wheat Puffs and claimed classification of the same und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g no.19.04 of the Central Excise Tariff reads as under:- Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals [other than maize (corn)], in grain form or in the form of flakes or other worked grains (except flour and meal), precooked or otherwise prepared not elsewhere specified or included. Further, I find that the HSN Explanatory Notes to Heading 19.04 explain the term prepared foods, obtained by the swelling or roasting of cereals or cereal products as under:- This group covers a range of food preparations made from cereal grains (maize, wheat, rice barley etc.) which have been made crisp by swelling or roasting. They are mainly used, with or without m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at semolina or wheat bran apart from hydrogenated vegetable oils, spices and edible salts etc. In other words, in both of these products, the ingredients are not confined to cereals or cereal products exclusively, whereas for classifying a product under Heading 19.04, the product should be of cereal or cereal product. With regard to the manufacturing process of the products in question, it is on record that the blended raw materials are mixed with a controlled quantity of water to prepare dough which is cooked under application of heat. The dough is passed through a die of required shape and then cut into required length and seasoned with oil and flavouring and then packed. The processes involved are termed as blending (blending of ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mkeen Snack Foods containing potato, flour apart from refined vegetable oil etc. and is not made from cereal or cereal products alone - Product not obtained by swelling or roasting, hence classifiable under Heading 21.08 of Central Excise Tariff Act, 1985 and not under Heading 19.04 ibid. In this case the Hon ble CEGAT observed/held that The ingredients of both these products are subjected to dehydration only by air heating to remove extra moisture and no further heating is done in an oven or by open fire, for the purpose roasting, as is evident from the records. These products cannot be said to have been obtained by swelling or roasting. Moreover, there is nothing on record to suggest if these are known in the market as roasted products ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heading 19.05 and the products savoury or salted obtained by the process of extrusion, whether the said process involves baking or not are covered under heading 19.05. In view of the above facts and rulings, and also taking into account the manufacturing process and ingredients of the product, I am inclined to hold that the products in question are appropriately classifiable under Tariff Sub-Heading No.19059030 and not under heading No.19.04 (Sub-heading No.19041090) as pointed out in the impugned order/letter dated 09.01.2008 of the adjudicating authority. In the result, I allow the appeal of the appellants. Aggrieved by the said Order-in-Appeal, Revenue-appellants have preferred present appeal before this Tribunal. 4. He ..... X X X X Extracts X X X X X X X X Extracts X X X X
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