Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (5) TMI 1238 - AT - Central ExciseClassification of goods - Milk Shake Mix (MSM) - Soft Serve Mix (SSM) - Coffee Cream - Cream packed - the Ld. Commissioner have confirmed the classification of the products in question under Sub Heading 1901.19 of the CET Act as food preparation of the goods - appellant adopted classification in Sub Heading 04.04 - whether goods classified under Sub Heading 1901.19 of the CET Act or under Sub Heading 04.04? - Held that: - similar issue decided in the case of AMRIT FOODS Versus COMMISSIONER OF CENTRAL EXCISE, MEERUT-I [2006 (3) TMI 523 - CESTAT, NEW DELHI], where it was held that the milk product will go to the Heading 19.01 only if it contains other ingredients not permitted by Heading 04.01 to 04.04. It was further held that no other ingredients except permissible stabilizers have been added. Addition of stabilizers is essential to maintain the consistency and shelf life of the products. HSN Explanatory Note also qualifies the addition of stabilizers without changing its classification from Chapter 4 to 19 - the products in question will be under the Chapter Sub-heading 0404.90 - appeal allowed - decided in favor of appellant.
|