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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 ..... se at the relevant time, sub-heading 0401.13 only covered 'skimmed milk powder' and not 'milk powder' which is not the case in the present matter. Similar was the decision of the Tribunal in the case of Dalmia Industries Ltd[ 1992 (2) TMI 216 - CEGAT, NEW DELHI] . We, therefore, hold that the skimmed milk powder manufactured by the appellants is classifiable under sub-heading 0401.13 of the Central Excise Tariff. Accordingly, the appeal is rejected. - SHRI S.S. KANG, MEMBER (J) AND V.K. AGRAWAL, MEMBER (T) Shri P.M. Dave, Advocate, for the Appellant. Shri Kumar Santosh, SDR, for the Respondent. ORDER [Order per : V.K. Agrawal, Member (T)]. - The issue, involved in this appeal, filed by M/s. Mehsana District Co-operative Mi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cided by the Hon ble Punjab Haryana High Court in the case of Food Specialities Ltd. v. Union of India, 1991 (51) E.L.T. 310 (P H) and the decision of the Hon ble Supreme Court in the case of Union of India v. Food Specialities Ltd., 1998 (97) E.L.T. 402 (S.C.); that Note 1 to Chapter 4 defines expression milk to mean full cream milk or partially or completely skimmed milk; that, however, the Revenue s arguments that expression milk powder would also mean whole milk powder, partially skimmed milk powder or completely skimmed milk powder on the basis of Note 1 has been rejected by the Hon ble Punjab Haryana High Court and by the Hon ble Supreme Court; that the Hon ble Supreme Court has recorded submissions of the Revenue to the effect that e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... skimmed milk powder was covered under sub-heading 0401.13 of the Tariff as it then existed. He also mentioned that the Hon ble Supreme Court has rejected the appeal filed in the case of Union of India v. Food Specialities Ltd., 1998 (97) E.L.T. 402 (S.C.) and confirmed the view of the Hon ble Punjab Haryana High Court that partially skimmed powder is a separate marketable commodity from skimmed milk powder and is classifiable under Heading 0401.19 and not under Heading 0401.13. Reliance has also been placed on the decision in Dalmia Industries Ltd. v. C.C.E., 1992 (61) E.L.T. 295 (T). 3. Countering the arguments, Shri Kumar Santosh, learned SDR, submitted that the Hon ble Punjab Haryana High Court s decision, relied upon by the learned Adv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... skimmed and partially skimmed. This view is strengthened from the decision of Hon ble Punjab Haryana High Court in the case of Food Specialities Ltd. itself, wherein the Hon ble High Court has referred to Indian Standard Specification for milk powder - IS : 1165-1975. 5.2 Clause 2.1 of the said Specification mentions that the material shall be of the following three types : (a) Whole milk powder, (b) Partly skim milk powder, and (c) Skim milk powder. It is, thus, evident that milk powder may be whole milk powder, partly skimmed powder, or skimmed milk powder. When the Tariff mentions only the words milk powder it is apparent that all types of milk powder, whether it is whole, partly skimmed or skimmed will be covered by the said sub-heading ..... X X X X Extracts X X X X X X X X Extracts X X X X
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