TMI Blog2005 (8) TMI 173X X X X Extracts X X X X X X X X Extracts X X X X ..... t the rate of 30% and additional duty of customs at the rate of 16%. On appeal, the Lower Appellate Authority has allowed the appeal of the respondents accepting classification under Heading 1901.90. Hence this appeal by Revenue. 2. It is the claim of Revenue that the impugned goods are a combination of Supro, a branded Soy protein isolate, with carbohydrates, vitamins and minerals and that the protein in the impugned goods is Soy protein isolate based and the same being highly refined soy protein, it cannot be compared to the flour, meal or grout based preparation covered under CTH 1901 which covers only very basic preparations. It is also claimed by Revenue that the HSN Explanatory Notes at Sr. No. 7 under Heading 21.06 does hot exclude ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ale 1901.20 - Mixes and doughs for the preparation of bakers' wares of heading No. 19.05 1901.90 - Other The competing entry under Customs Tariff Heading 21.06 reads as under :- 21.06 - Food preparations not elsewhere specified of included 2106.10 - Protein concentrates and textured protein substances 2106.90 - Other 5. The dispute is whether the product should be considered as food preparation of flour, meals etc. under CTH 19.01 or it should be considered as a food preparation not elsewhere specified and hence under CTH 21.06. We have examined the arguments advanced from both sides and we have also perused the reasons given by the O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Notes under heading 21.06 includes preparation for use either directly or after processing for human consumption. We find that the impugned goods are also used for making beverages or food preparation for human consumption as indicated in the test report which reads as follows :- "The sample is in the form of pale yellow powder. It is a preparation containing proteinous matter carbohydrates, fatty matter, vitamins minerals and additive. Protein content - 27.8%. Such preparations may find use in making beverage or food preparations for human consumption." 7. The respondents have also subsequently submitted copies of export documents from the EU and import documents from Jamaica showing the classification of the impugned goods under H ..... X X X X Extracts X X X X X X X X Extracts X X X X
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