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TMI Blog2009 (2) TMI 201X X X X Extracts X X X X X X X X Extracts X X X X ..... tables and fruits is beyond the scope of the description of the Heading No. 2001. It is seen that the respondents is mixing all vegetables and fruits to compose Kirana Masala. Therefore, it would be treated as preparation of vegetables, fruits and other parts of plants. The perfumery added with the preparation of vegetables did not affect the characteristics of the product. - E/5456-5458/2004-EX - 223-225/2009-EX(PB), - Dated:- 5-2-2009 - S/Shri M. Veeraiyan, Member (T) and P.K. Das, Member (J) REPRESENTED BY : Shri A.K. Rastogi, DR, for the Appellant. S/Shri K.K. Anand with Anurag Mishra, Advocates, for the Respondent. [Order per : P.K. Das, Member (J)]. - These appeals are arising out of common order and, therefore, all a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the decision of the Tribunal in the case of Mukh Shudhi Foods Pvt. Ltd. v. CCE, Indore reported in 2003 (152) E.L.T. 355 (Tribunal-Delhi). He submits that the Original Authority rightly denied the exemption benefit and classified under Chapter 21 as the items are nothing but in the nature of pan masala. 4. Ld. Advocate on behalf of the respondents reiterates the findings of the Commissioner (Appeals). He drew the attention of the Bench to the relevant portion of the reply to the show cause notice. He submits that the products are preparation of vegetables, fruits and kind of plants. He also submits that they have not used lime, katha or supari in the said products and, therefore, it cannot be in the nature of pan masala. He also submits ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y Dates, Menthol, Saccharine, Mulethi, etc. but not containing lime, Katha or Supari sold in unit containers. (c) Ponocream Containing Kusum Powder, Mulethi Powder, Menthol besides other ingredients in paste from sold in tubes. It does not contain Supari, Lime or Katha." 6. The respondent claimed the products under heading No. 20.01, "preparation of vegetables, fruit, nuts or other parts of plant, including jams, fruit jellies, marmalades, fruit or nut puree and fruit or nut pastes, fruit juices and vegetable juices, whether or not containing added sugar or other sweetening matter". Revenue proposed to classify under heading No. 21.08 "Edible preparations, not elsewhere specified or included", as it stood during the period 1995-96. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd mind freshener (page 59 of Shaligram Nighattu Bhushan). (iv) Dal Chini - It is bark of a tree. It is tasty, sweet smelling, mouth freshner thirst killer. (pages 58 59 of Shaldigram Nighattu Bhushan). (v) Mulethi - It is of 2 kinds. One grows in water and the other in land. The roots and stems are taken in use. It is sweet in taste. It improves voice. It is flavorous and thirst killer (Pages 171 to 173 of Shaligram Nighattu Bhusan). It has 5% to 10% of Glycyrrbizin, 5% to 10% Sucrose Dextrose, 30% Starch, Protein and 10% Aspirin (pages 284 to 292 of Vanausshidhi Nirdeshika). (vi) Maida Lakrhi — It is inner bark of self grown tree. It processes saliva. It is sweet smelling. (Page 292 293 of Vanaushidhi Nirdeshika). (vii) Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rieties of perfumes and menthol which evaporate and do not add their weight and sweetening materials used for flavour and taste, all the products predominantly contain various parts of plants. It is also pleaded before me that the products come in the description of preparation which word has been interpreted in their favour by the Supreme Court in U.O.I. v. Pesticides Mfg. Formulation Association of India reported at 2002 (146) E.L.T. 19 and order of the Tribunal in C.C. Ex Sukhjit Starch Chemical Ltd. reported at 194 (72) E.L.T. 753 in C.C.Ex v. Mazda Industrial Chemicals Pvt. Ltd. reported at 2000 (124) E.L.T. 475, which are also cited in para B-l of the defence brief. I have also examined legality of classifying these products on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal is reproduced below :- "6. We have carefully considered the submissions of both sides. We find that the chapter 21 deals with the product like extracts, essence, roasted chicory, baking powder etc. Chapter 20.01 reads as follows : "Preparations of vegetables, fruit, nuts or other parts of plants including jams, fruit, jellies, marmalades, fruit or nut puree and fruit or nut pastes, fruit juices and vegetable juices, whether or not containing added sugar or other sweetening matter". From the reading of the Chapter 20.01, it is seen that it 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 et ..... X X X X Extracts X X X X X X X X Extracts X X X X
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