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TMI Blog2019 (9) TMI 1221X X X X Extracts X X X X X X X X Extracts X X X X ..... ration will be included which are Not elsewhere specified or included . The Appellate authority has not given reason to exclude the goods from 1704 and straightway taken recourse to exclusion clause of HSN in 1704 which is not applicable as the goods nowhere fall under the excluded category. Clearly the impugned goods cannot be classified under CTSH 2106 90 99 and would merit classification under CTSH 1704 90 90 only. We also find from the Bill of Entries filed by other importers that the Pudding and Jelly are being classified under CTSH 1704 90 90 and there is no objection from the revenue. Even the Food Safety and Standards Authority of India has classified the goods as Pudding or jelly as the case may be. The impugned goods wou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ristian, Ld. Counsel for Appellant submits that the ingredients of products are as under : I. Ingredients of NATA DE COCO JELLY (118 G. Cup x 6 Packing). Water, Sugar, Nata De Coco (19.80%), Seaweed Extract, Citric Acid (Acidity Regulator), Artificial Flavouring, Contains added Artificial flavouring substances (Apple/ Lychee) II. Ingredients of NATA DE COCO JELLY (80 G. Cup x 6 Packing). Water, Sugar, Nata De Coco (17.25%), Fruit Juice Extract (5%), Milk Powder (1.15%), Seaweed Extract, Citric Acid (Acidity Regulator), Artificial Flavouring Colouring, Permitted Synthetic Food Colour (E 102, E 124), Contains added Artificial flavouring substances (Pineapple/Lychee/Orange/Strawberry/Mango) I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns) specifically stipulates that the sub-heading 21.06 interalia includes jelly and similar preparations whether or not sweetened does not flow from the correct reading of said supplementary note. The said supplementary note includes powders for jellies and similar preparations. That the adjudicating authority in its order has relied upon the Malaysian Customs GST and they have indicated the product code H.S Code to be 1704.90 and Tariff code 17049099. The adjudicating authority has gone through the NIDB data and found that the disputed products are being cleared under CTH 17.04 and the findings has remained unchallenged. He takes us through the Bill of Entries of the same. He also relies upon Tribunal judgment in case of Indchemie Health ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng white Chocolate) not containing cocoa. Sub heading 1704 90 10 covers Jelly Confectionary. Against this the chapter 21 is for Miscellaneous edible preparations . CTSH covers Food preparations not elsewhere specified or included and 21069099 covers Others. Chapter 17 of the HSN excludes Sweetened food preparations of chapter 19,20,21 or 22. Its 1704 also excludes ( c) Sweetened food preparations such as vegetables, fruit, fruit peel, etc preserved by sugar (heading 20.06) and jams, fruit jellies, etc (20.07). The HSN chapter 21 excludes Powders for table creams, jellies, ice creams or similar preparations, whether or not sweetened . 6. From the above we find that heading 1704 90 10 covers Jelly confectionary. What is being im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es the examples of the products included in 21.06, it is evident that the impugned product FUNDA cannot come within the category of Misthans, Mithai, Namkeens, Mixtures, Bhujia, Chabena, etc. In other words, by applying the Principle of ejusdem generis, we hold that the impugned product cannot come under Chapter heading 21.06. In the result, we allow the appeal with consequential relief. 7. Clearly the impugned goods cannot be classified under CTSH 2106 90 99 and would merit classification under CTSH 1704 90 90 only. We also find from the Bill of Entries filed by other importers that the Pudding and Jelly are being classified under CTSH 1704 90 90 and there is no objection from the revenue. Even the Food Safety and Standards Auth ..... X X X X Extracts X X X X X X X X Extracts X X X X
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