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TMI Blog2004 (2) TMI 132X X X X Extracts X X X X X X X X Extracts X X X X ..... b-heading 0401.13 as confirmed by the Commissioner (Appeals) under the impugned order. 2. Shri P.M. Dave, learned Advocate, submitted that the appellants, a Co-operative Society, produced various diary products including skimmed milk powder; that a show cause notice was issued to them challenging the classification of their products, namely, Amul Spray (partially skimmed milk powder for feeding infants), Amulya (sweetened partially skimmed milk powder) and Amul/Sagar (skimmed milk powder); that the Assistant Commissioner has allowed their claim for classification of partially skimmed milk powder and sweetened partially skimmed milk powder under sub-heading 0401.19 of the Tariff; that the Assistant Commissioner, however, under the Orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns as well as Prevention of Food Adulteration Rules, etc., that "partially skimmed milk powder" is different from "skimmed milk powder"; that, similarly, the Hon'ble Punjab & Haryana High Court has held that milk powder, skimmed milk powder and partially skimmed milk powder are three different varieties of powder; that, accordingly, the Commissioner (Appeals) cannot hold that the expression 'milk', as defined in Note 1 to Chapter 4, had relevance to the expression 'milk powder' also; that, in fact, milk and powder are two different varieties of commodities; that sub-heading 0401.13 of the Tariff covers only milk powder; that skimmed milk powder, which is a different variety of goods different from milk powder, is classifiable under sub-head ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, sub-heading 0401.13 of Tariff has undergone a change and reads as "milk powder other than powder specially prepared for feeding infants put up in unit containers and ordinarily intended for sale". He emphasised that now sub-heading No. 0401.13 refers to milk powder and not to any specific category of milk powder, such as skimmed milk powder, as was the case earlier. The present heading now covers all milk powder whether whole milk powder, skimmed milk powder or partially skimmed milk powder, other than powder specifically prepared for feeding infants. He, therefore, contended that skimmed milk powder is specifically covered under Heading 04.01.13 and the ratio of the decision in the case of Food Specialities Ltd. and Dalmia Industries Lt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing 0401.13. It is also evident from "Table I. Requirements for Milk Powder (Clause 3.2)" of ISI Specification extracted in the decision of Food Specialities Ltd. wherein it is mentioned that whole, partly skim and skim are the varieties of milk powder only and the fat content is different in respect of each variety of the milk powder. We also observe that Para 12 of the judgment of Hon'ble High Court of Punjab & Haryana in the case of Food Specialities Ltd. refers to International Standard of Milk and Milk Products issued by joint venture of FAO/WHO on Food standard programme. According to the said Standard, whole milk powder has to contain minimum milk fat of 25 per cent, partly skimmed milk powder has to have minimum milk fat of more tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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