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TMI Blog1989 (3) TMI 212X X X X Extracts X X X X X X X X Extracts X X X X ..... xcise, Panvel Division, whereby he ordered that 'Food colours' manufactured by M/s. Roha Dye Chem Pvl. Ltd. (respondents to the present appeal) be classified under Heading No. 3204.90 of the Schedule to the Central Excise Tariff Act, 1985 (Act No. 5 of 1986), dismissing the claim of the respondents that the goods were classifiable under Heading No. 2107.99. In appeal, the Collector (Appeals) ruled that the goods were classifiable under Heading No. 21.07. 2. We have heard Smt. Vijay Zutshi and Shri L.C. Chakraborty, Departmental Representatives for the appellant-Collector and Shri V. Lakshmi Kumaran, Advocate, for the respondents. 3. The exact nature of the goods is not available in the record but there is no dispute that the goods are foo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. E. 1654/85-C disposed of by Order No. 129/86-C, dated 7.3.1986) relied on by the Collector was rendered in the context of the Central Excise Schedule as it stood prior to the coming into force the Central Excise Act, 1985, the competing items being Item Nos. 14D and 68 of the Schedule. The Schedule to the 1985 Act was far more detailed and hence the classification would have to be decided in the context of the entries therein. It was submitted that for classification under Chapter 21, the goods must be edible preparations. Food colours were not edible preparations nor food per se. They were in the nature of additives, Chapter Note 5(j) to Chapter 21 on which reliance was being placed by the respondents was not applicable to food colours ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urs being edible preparations were more correctly classifiable under Chapter 21 than Chapter 32. 10. We have carefully considered the submissions of both sides. The Tribunal's decision in the case of Anand Dyes (supra) was with reference to the entries in the erstwhile tariff schedule and can have no direct relevance or application in construing entries in the present tariff schedule. The question before the Tribunal in the case was whether three products which were admittedly food colours were classifiable as synthetic organic dye stuffs (including pigment dye stuffs) under Item No. 14D or the residuary Item No. 68. The Tribunal found from the material placed before it, namely, ISI Standards. Prevention of Food Adulteration Rules etc. tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oritative observation of the Supreme Court in the S.N. Brothers case that "it cannot be gainsaid that 'food colours' and 'syrup essences' are edible goods" whereas 'dyes and colours and composition thereof and 'scents and perfumes' as specified in Entries Nos. 10 and 37 of the List do not seem prima facie to connote that they are edible goods. The Court in a later part of the judgment held that these entries were not intended to extend to edible colours like food colours and to edible essences like syrup essences. 12. Though it is true that Chapter titles by virtue of the Rules for the interpretation of the Central Excise Tariff Schedule are provided for an ease of reference only and, for legal purposes, classification shall be determined ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uded in Heading No. 21.07, we do not see any reason why food colours should not also be deemed to be covered by the said heading. Of course, Ch. Note 5(j) is a specific one and does not cover the present food colours. The respondents' contention that the goods are akin to coloured syrups is not tenable because the goods are powders. 13. As between the two Headings 2107.99 and 3204.90, we are of the view that the former is more appropriate to cover food colours. 14. In the grounds of appeal, it has been urged that since Notification No. 392/86 dated 22.8.86, as amended, refers to 'food colours' and 'food colour preparations' as falling under Heading 3204.90, that would be the proper classification for the present goods. We are unable to ag ..... X X X X Extracts X X X X X X X X Extracts X X X X
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