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TMI Blog2024 (8) TMI 471X X X X Extracts X X X X X X X X Extracts X X X X ..... e extended period of time along with imposition of penalties. Classification of the impugned goods - Health Mix - HELD THAT:- Health Mix classified by revenue under heading 1904 1090 of CETA 1985: The appellant has stated that health mix consist of 82% of cereals of different varieties, 12% of pulses and 2% on nuts namely ground nuts, cashew nut and Badam, 3% sugar and 1% cardamom. Admittedly all the above products are grounded and pulverized and made into a powder or to a flour floor form and mixed to constitute a health mix which is a food substitute. The end product is neither in the form of flakes or grain or in a grain worked form. He hence stated that the question of classifying the same under CH 1904 is ruled out since that Chapter c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clubbing of clearances from the same factory also does not survive. The impugned orders are set aside - Appeal allowed. - Hon ble Shri P. Dinesha, Member (Judicial) And Hon ble Shri M. Ajit Kumar, Member (Technical) Shri N. Viswanathan, Advocate for the Appellant Shri M. Selvakumar, AC (AR) for the Respondent ORDER Per M. Ajit Kumar, Both these appeals, arising out of Order in Original No. 13/2013 dated 19.9.2013 and Order in Original No. 47/2014 dated 30.9.2014 (impugned orders) involve common issues and are hence taken up for disposal together. 2. Brief facts of the case are that M/s. Saga Food Products Pvt. Ltd. (SFPPL) appellant in Appeal No. E/42531/2013 and M/s. Southern Health Foods Pvt. Ltd. (SHFPL) appellant in Appeal No. E/4000 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Aggrieved by the said order, the present appeals are filed before the Tribunal. 3. Shri N. Viswanathan, learned counsel appeared for the appellants and Shri M. Selvakumar, learned Assistant Commissioner (AR) appeared for the respondent. 3.1 Shri N. Viswnathan, learned counsel submitted that one of the appellants namely SHFPL was engaged in the manufacture of health foods. Mr. I.S.A.K. Nazar was the Managing Director and his brother by name Mr. Syed Sajan was also Managing Director. Another company by name SFPPL which was promoted by Mr. I.S.A.K. Nazar as Managing Director and his wife Mrs. I.S.A.K. Nazar as its Directors was holding the brand name Manna. The said firm was producing and clearing food mixes under their brand name MANNA. Both ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the law in this regard were rendered in the case of classification of goods under the Central Excise Act. It is now an accepted legal position, flowing from the above principle that if the burden of proving the alternate classification as proposed by the Revenue is not satisfactorily discharged, then even if the classification made by the assessee is wrong, it will remain undisturbed. [See Pepsico Holdings Pvt. Ltd. Vs Commissioner of C. Ex, Pine III 2019 (25) G.S.T.L. 271 (Tri. - Mumbai); Sun Rise Traders Vs Commissioner of Customs, Mundra [2022 (381) E.L.T. 393 (Tri. - Ahmd.)]. As stated by the Hon ble Supreme Court in the case of Warner Hindustan Ltd. Vs Collector Of Central Excise, Hyderabad [(1999) 6 SCC 762 / 1999 (113) E.L.T. 24 (S.C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f CETA 1985. However vide OIO No. 33-34/2016 dated 21.07.2016 the proposed classification and demand was dropped and left open for a final decision as per proceedings initiated by SCN No. 19/2025 dated 31/05/2016. As per OIO 59/2017 dated 21/06/2017 Health Mix was classified under Heading 1901 9090. We accordingly find that with revenue changing its own earlier classification proposal, the duty demanded during the impugned period cannot be sustained. (b) Dia Mix and Dia Food classified by revenue under heading 2106 1000 of CETA 1985: As per the appellant Dia mix and Dia food basically contain Ragi [millet][50%], wheat 20% [food grain], 23% fried gram [a legume] and soya 5%, fenugreek [ vendayam] 2%. While ragi and fried gram provide protein ..... X X X X Extracts X X X X X X X X Extracts X X X X
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