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2014 (12) TMI 280 - AT - Central ExciseIntermediate products like Vitamin Premixes and Mineral Premixes - manufacturing infant foods like 'Lactodoex, Lactodex Starter, Lactodex Follow-up, etc - Denial of the benefit of captive consumption notification No. 67/95-CE dt. 16/03/95 - Classification of goods under Tariff Heading 2936 or chapter heading 1901 - Held that:- From the process of manufacture of vitamin premixes it may be concluded that vitamin pre-mix is excluded from Tariff Heading 2936 by virtue of the above chapter note. The process of manufacture shows that to the processed starch, only vitamins and minerals are added. Thus it is a starch based product. The premix so formed is not a simple mixture of vitamins, either natural or synthesized. Further the language of Tariff Heading 2936 is that the vitamins and derivates are used primarily as vitamins. No evidence is placed on record to show that the pre-mix is primarily used as vitamins, its name notwithstanding. In fact it is a starch based product to which vitamins are added. Evidently the chapter heading 1901 is more specific. The Commissioner (Appeals) referred to Larger Bench decision in the case of Tetragen Chemie Vs. Commissioner reported in [1998 (9) TMI 390 - CEGAT, NEW DELHI] which was affirmed by Supreme Court in [2001 (7) TMI 127 - SUPREME COURT OF INDIA] to rule out classification under CETH 2936. - vitamin pre-mix and mineral pre-mix are mixtures of starch preparations to which nutrients i.e. vitamins and minerals are added and merit classification under CETH 1901 as preparation of starch attracting Nil rate of duty. - Decided against Revenue.
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