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TMI Blog2017 (4) TMI 1481X X X X Extracts X X X X X X X X Extracts X X X X ..... uring substance. Thus, the proper classification for the impugned goods will be under heading 0404 90 00 of the Central Excise Tariff Act, 1985 as claimed by the appellant - appeal allowed - decided in favor of appellant. - Excise Appeal No. 53732 of 2014 - - - Dated:- 10-4-2017 - Dr. Satish Chandra, J. (President) and V. Padmanabhan, Member (T) For Appellant: Anurag Kapoor and Hemant Bajaj, Advocates For Respondents: M.R. Sharma, AR ORDER Dr. Satish Chandra, 1 . The present appeal is filed against the order-in-original No. 6566/COMMISSIOINER/2013-14 dated 31.03.2014 passed by the Commissioner of Central Excise Service Tax, New Delhi. 2. Brief facts of the case are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eadings Thus, heading 19.01 includes, for example: (1) Preparations in powder or liquid form used as infant food or for dietetic purposes and consisting of milk to which secondary ingredients (e.g. cereal groats, yeast) have been added. (2) Milk preparations obtained by replacing one or more constituents of milk (e.g. butyric fats) by another substance (e.g. oleic fats). By referring to the HSN Notes to tariff heading 0404 and 1901, it is evident that milk powder would fall under heading 1901 only if the same is excluded from Chapter 4. That brings us to the question whether adding artificial flavouring substance will jettison the product from Chapter 4 to Chapter 19. The reference to HSN Notes to Chapter 4 and 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uct contained stabilizers, whose main purpose was emulsification of oil in water throughout the self life, to improve the body and texture and to impart smoothness to the product, which as per the adjudicating authority, was not the case. The adjudicating authority relied upon the Chapter Note 4 of the Chapter 4 of Central Excise Tariff Act, 1985, wherein stabilizers were not specifically mentioned and thus, the authority contended that it is not a permitted ingredient in products classifiable under tariff heading 0404. However, the Tribunal ruled in the favour of the assessee relying on the decision of Nestle India Limited (supra). It is pertinent to note that the aforesaid decision has been affirmed by the Hon'ble Supreme Court, as re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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