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2015 (2) TMI 512 - CESTAT MUMBAIDemand of differential duty - benefit of CVD exemption under Notification No. 02/2011-CE dated 01/03/2011 - department was of the view that the goods under import are not food mixes but food supplements having medicinal qualities containing "specific proteins, minerals and vitamins with sustained release of strength - Held that:- The "Pediasure" is an instant food consisting of starch, sugar, oil, etc., with minor quantities of minerals and vitamins. The product "Ensure" is also a similar product mainly consisting of starch, sugar, protein with minor quantities of vitamins and minerals and this is for consumption by the elderly people, who need essential nutrition in their diet. The product is consumed by mixing them with water. From the product literature available, it is clearly seen that they are food mixes meant for different age group. The notification covers "all food mixes including the instant food mixes". The notification does not stipulate that it should be for consumption by all people or by all age groups. The reliance placed by the Revenue on the decision of Dry Tech Processors India P. Ltd., (2011 (4) TMI 591 - CESTAT, NEW DELHI) is not applicable to the facts of the case because in that case the products consisted of only minerals and vitamins. In the present case minerals and vitamins are in minuscule quantity and bulk of the constituents are carbohydrates, protein, sugar, etc. Therefore, the facts involved in the present case are different and distinguishable from the Dry Tech Processes (I) Pvt. Ltd. case. In the case relied upon by the appellants, namely, Sankalp Food Products [2003 (4) TMI 302 - CEGAT, MUMBAI], Sonic Biochem Extraction (P) Ltd., (2004 (4) TMI 325 - CESTAT, NEW DELHI), this Tribunal has given a liberal interpretation to the term food mixes and held that protein isolate and textured soya, etc. would come within the scope of food mixes. Similar in the case of Pioma Industries, it was held that soft drink concentrate would come within the scope of food mixes. Product imported by the appellant falls within the category of food mixes and the appellant would be eligible for the benefit of Sr. 8 of in the table of Notification No. 02/2011-CE dated 01/03/2011 in respect of CVD - Decided in favour of assessee.
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