9911796707
TMI Blog2002 (11) TMI 170X X X X Extracts X X X X X X X X Extracts X X X X ..... gaged in the manufacture of milk based products viz. milk shake mix, soft serve mix, skimmed milk, toned milk, double toned milk and cream. The contention of the learned Counsel is that the said products are classifiable under Heading 04.04 of the CETA attracting nil rate of duty and as such, the impugned order of the Commissioner holding that the products are classifiable under sub-heading No. 1901.19 of the CETA is apparently incorrect. He contended that the Chapter Note 4 of Chapter IV provides as under : "Heading No. 04.04 applies, inter alia, to butter milk, curdled milk, cream, yogurt, whey, curd and products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter or flavoured or cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeared on behalf of the Revenue and he submitted that the ice cream products are similar to the products in question. Section 1 of Tariff Chapter I to IV are not structured according to HSN and as such they would not have binding effect. General Explanatory Notes state that the small quantities are added to maintain consistency. He drew our attention to para (vii) of the Order-in-Original which provides that Mr. P. Sree Sree, Additional General Manager (Works) of M/s. Amrit Foods in his statement dated 26-7-2000 has stated that the ingredients of stabilizers used by the appellants are carbox methyl cellulose, guar gum, carageenam, mono-glycerides, di-glycerides, triglycerides, etc. It is noticed that none of these substances are common to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as per the New Encyclopedia Britanica except that the process of incorporation of air and freezing are not undertaken in the factory of the appellants. That all the basic ingredients required for manufacturing of ice cream were available in their produce and even the aging process at temperature between 0ºC to 4ºC took place in their factory; that freezing point of ice-cream is usually 2ºC whereas soft serve mix and milk shake mix are advised to be used between 9ºC to 8ºC and minus 4ºC to minus 3ºC and his contention, therefore, was that the Nestle India case is not applicable in the facts of the present case and the products in question would be classifiable under Chapter Heading 19.01 relating to food preparation. In this regard, he also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned JDR relied on the decision in the case of Wood Craft Products Ltd. reported in 1995 (77) E.L.T. 23 (S.C.) wherein the Hon'ble Supreme Court in para 18 has observed that the Tribunal as well as High Court fell into error overlooking the fact that the structure of Central Excise Tariff is based on the internationally accepted nomenclature found in the HSN and, therefore, any dispute relating to tariff classification must as far as possible, be resolved with reference to the nomenclature indicated by the HSN unless there be an express different intention indicated by the Central Excise Tariff Act, 1985 itself. The definition of a term in the ISI Glossary, which has a different purpose, cannot, in case of a conflict, override the clear indi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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