TMI Blog1992 (2) TMI 216X X X X Extracts X X X X X X X X Extracts X X X X ..... the alternative under Heading 0404.00 which had been rejected by the lower authorities. 2. The appellants have contended that they are engaged in the manufacture of various dairy products at its factory at Bharatpur. In the month of September, 1989, they introduced a new product known as New Sapan Dairy Special . It is their contention that the product was essentially partially skimmed milk powder which was sweetened and to which certain additives like vitamins, minerals were added. The composition of the said product is as follows - 1. Milk Fat Minimum 5% and above 2. Milk protein Minimum 27% and above 3. Carbohydrate 61% 4. Minerals 5% 5. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... b) Distribution expenses (c) interest, should not be disallowed while finally approving the price list and as a consequence, a duty amount upto the period 31-12-1990 was determined at Rs. 8,84,386.55 P. and demanded. The assessee has contended that their product could not be classified under sub-heading 0401.13 of Chapter 4 inasmuch as, the said sub-heading clearly applied to only skimmed milk powder. They contended that the skimmed milk powder as understood in the trade and in the CET Act, means completely skimmed milk powder which is different from partially skimmed milk powder and since the product of the appellants was also sweetened partially skimmed milk powder to which certain additives such as vitamins, etc. had been added, the same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ituated within the territorial jurisdiction of the particular High Court. 3. The Collector (Appeals) had upheld the order of the Asstt. Collector, inter alia, holding that the judgment of the High Court of Punjab Haryana was not binding on the Asstt. Collector inasmuch as, the present case did not emanate within the jurisdiction of the Punjab Haryana High Court. The Collector (Appeals) has further held that the said judgment relied upon the I.S.I./Scientific/Technical interpretation of a particular product, which according to the learned Collector (Appeals) would not be taken for interpretation of the tariff description of the goods. He has further held that the product is skimmed milk powder and is known in the market and used as suc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eetened and had additives such as vitamins and minerals and hence the same would in any event, not be covered under sub-heading 0401.13 which only covered unsweetened and skimmed milk powder without any additives etc. 4. We have heard Shri N. Khaitan, learned Sr. Advocate for the appellants and Shri Nair, learned DR for the Revenue. Shri Khaitan contended that the facts of the case as reported in the ruling rendered in the case of Food Specialities Ltd. (supra) and their case, was identical and therefore, the learned lower authorities were not justified in ignoring the judgment and have committed a serious error in trying to distinguish the said judgment and also observing that as the assessee s company did not come within the jurisdictio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that of partially skimmed milk powder as appearing in Indian Standard Specifications for Milk powder issued by Indian Standard Institution; and the Prevention of Food Adulteration Rules, 1955 under the Prevention of Food Adulteration Act and also taken into consideration the standards laid down for whole milk and partially skimmed milk powder by International Standard of Milk and Milk products issued by Joint Venture of F.A.O./W.H.O. and Food Standard Programme. After a careful consideration of these materials, the High Court had held that the Indian Standards matches with the International standards. After a consideration of the distinction between the partially skimmed milk powder as known commercially as well as from these Indian standar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the point and such a trend has not been appreciated by higher forums. We have to only draw the attention of the lower authorities to follow the rulings of the higher forums without making any distinction when the rulings are quite clear and no ambiguity exists. The learned Collector (Appeals) has made attempt to show that the ruling of the Punjab and Haryana High Court is not a binding precedent on him and has drawn support from some rulings. With great respect, we have to state that the learned Collector (Appeals) has totally mis-conceived and mis-applied the rulings for no good reasons. 7. We do not see any reason to differ from the ruling rendered by the Punjab and Haryana High Court in the case of Food Specialities case (supra) as t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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