9911796707
TMI Blog2008 (11) TMI 192X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of the Chapter 20, the need to go to the Chapter 21 which is residuary in nature does not arise – revenue appeal demanding duty under sub heading 2108.99 rejected - E/3026, 3027 & 4518/2004 - 851-853/2008-EX(PB), - Dated:- 3-11-2008 - S/Shri M. Veeraiyan, Member (T) and P.K. Das, Member (J) Shri T.R. Rastogi, DR, for the Appellant. Shri S.N. Srivastava, Advocate, for the Respondent. [Order per : M. Veeraiyan, Member (T)].- Appeal No. E/4518/04 is by the Department against the classification of the product "Mouth Freshener" manufactured by the respondent under Chapter Sub-Heading 2001.10 by the Commissioner (Appeals). 1.2 Appeal Nos. E/3026 3027/04 are also by the Department the order of the Commissioner (Appeals) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... follows: "Fruit, nuts and other edible parts of plants otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included." 4.2 The learned DR relies on the following decision: Mukh Shudhi Foods Pvt. Ltd. v. C.C.E., Indore - 2003 (152) E.L.T. 355 (Tri.) 5.1 Learned Advocate appearing for the respondents submits that without exhausting the feasibility of classification under Chapter 20, one cannot go to Chapter 21. He also submits that nature of the product covered under Chapter 21.01 to 21,07 gives an indication that the product cannot fall under 21.08. 'Mouth Fresheners' manufactured by them are preparation of fruits, nuts and seeds and the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... covers preparation of vegetables, fruit, nuts and other edible parts of plants. It also covers preparation which may contain added sugar or other sweetening matter. Preparation of fruits, nuts etc. naturally will contain certain added ingredients. It is not mere collection of all different types of fruits, nuts or other parts of plants. Addition of material like saffron has not been shown to change the characteristic of preparation substantially or significantly. We find that the product manufactured by them can be "consumed as such" as submitted by the learned Advocate. Preparation falling under Chapter 20 as well as preparations falling Chapter 21 are both edible in nature. Going by the common products mentioned in Chapter 21, we are of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
