Final Order No. 234/99-D arising from in Appeal No. E/1086/94-D. Case: British Health Products (I) Ltd. Vs Collector of C. Ex., New Delhi. CEGAT (Customs, Excise & Gold (Control) Appellate Tribunal) & CESTAT (Customs, Excise and Service Tax Appellate Tribunal)
| Case Number | Final Order No. 234/99-D arising from in Appeal No. E/1086/94-D |
| Counsel | For Appellant: Shri V. Lakshmikumaran, Advocate and For Respondents: Shri R.S. Sangia, JDR. |
| Judges | Shri P.C. Jain, Vice President and A.C.C. Unni, Member (J) |
| Issue | Central Excise Tariff Act, 1985 |
| Judgement Date | March 05, 1999 |
| Court | CEGAT (Customs, Excise & Gold (Control) Appellate Tribunal) & CESTAT (Customs, Excise and Service Tax Appellate Tribunal) |
Order:
P.C. Jain, Vice President, (New Delhi)
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We are concerned in this appeal with classification of the products Maxim, Maxim HP and Ultra Trimfast. Composition of these products is as follows:-
MAXIM 1.68 Kg.
Quantity (gm.)
%
Whole Milk Powder
547
32.56
Sugar
527
31.37
Defatted Soya flour (Ch. heading 2301)
(Crushed Soya Extractions)
283
16.84
Malto dextrin (modified starch)
215
12.80
Cocoa Powder
70
4.17
Calcium Glycerophosphate (Minerals)
20
1.19
Flavour & Vitamins
10
0.59
1680
100%
MAXIM HP (Chocholate Flavour) 200 Gm.
Qty. (gm)
%
Whole milk powder
76
38.00
Skimed milk powder
60
30.00
Sugar
29
14.50
Calcium Caseinate (Milk protein)
13
6.50
Cocoa Powder
12
6.00
Chocolate flavour
2
1.00
Dicalcium Phosphate (Minerals).
8
4.00
Guar Glum. Vitamins
200 gms.
100%
ULTRA TRIM FAST 100 Gm.
Skimed milk powder
45.7
45.70
Pulverised Sugar
24.6
24.60
Mango Powder
8.6
8.60
Micro Crystalline Cellulose
5.7
5.70
Calcium Caseinate (Milk Protein)
4.6
4.60
Whole Milk Powder
4.0
4.00
Guar Gum
2.3
2.30
Soya Protein Isolate
0.9
0.90
Fructose
0.3
0.30
Flavour
1.2
1.20
Vitamins & Minerals
2.1
2.10
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Revenue has classified the aforesaid products under Tariff Heading 19.01 which reads as follows:-
Heading No.
Sub-heading
No.
Description of goods
19.01
Malt extract; food preparations of flour, meal, starch or malt extract, not containing cocoa powder or containing cocoa powder in a proportion by weight of less than 50%, not elsewhere specified or included; food preparations of milk and cream, not containing cocoa powder or containing cocoa powder in a proportion by weight of less than 10% not elsewhere specified or included.
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On the other hand the appellants herein have contended that the classification of the aforesaid products will be under Tariff Heading 21.07 which reads as follows:-
21.07
Edible preparations, not elsewhere specified or included
Prasad or Prasadam 2107.10 -
2107.20 -
Sterilised or pasteurised miltone
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Other:
2107.91 -
Put up in unit containers and ordinarily intended for sale.
2107.99 -
Other
Lower authorities going by the percentage of the major constituent has classified the aforesaid products as "preparation of milk" and accordingly classified the said...
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