9911796707
TMI Blog1998 (3) TMI 368X X X X Extracts X X X X X X X X Extracts X X X X ..... plement (`NUTRAN' for short), to the benefit of exemption Notification No. 17/70-C.E., dated 1-3-1970. The Assistant Collector of Central Excise had by his order dated 5-11-1986 held that the nutran was a food product prepared with the basis of flour and was classifiable under Item No. 1B of the erstwhile Central Excise Tariff, and was covered by serial No. 14 of the Schedule to the Notification No. 17/70-C.E. In another appeal the classification of the product of Fodder Husk was determined by the Assistant Collector of Central Excise under his Order-in-Original dated 2-2-1987 as under sub-heading No. 2301.00 of the Central Excise Tariff. The classification of nutran was settled under sub-heading No. 1901-19 of the new Central Excise Tariff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y considered the matter. The product Nutran had been described by the appellants as a Nutritional Food Supplement as under : "Easy to digest nutritional food supplement." Its use was recommended as under : "Nutran is recommended as a nutritional supplement during convalscence; prolonged debilitating conditions and fever; digestive disorder and where bland diet may be required; special conditions, such as, child growth, old age, pregnancy, lactation etc." According to the analysis made by the Chemical Examiner, Customs House Laboratory, Calcutta, the product `Nutran' is described as under : ".....soft white fine powder and is based on starch (barley powder). It contains carbohydrate, protein, fat together with salt calcium, iron and oth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Assistant Collector of Central Excise, Calcutta. With regard to the fodder husk also, he referred to Chapter Note 2 of Chapter 11 and confirmed the classification under sub-heading No. 2301.00 as settled by the Assistant Collector of Central Excise, Calcutta. 6. The main contention of the appellants is that, the nutran was a product prepared with a basis of barley powder and was not a preparation on tha basis of flour. As regards fodder husk, it had been pleaded that it was not a product of the milling industry, but a waste of the milling industry and hence will not come within the purview of Chapter 23 of the Central Excise Tariff. 7. Notification No. 17/70-C.E., dated 1-3-1970 had a list of dutiable goods falling under the the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... initiated growth now becomes much increased in exzymatic activity, especially starch-digesting amylase activity. The sprouted barley is next dried under mild heat so as not to inactivate its enzymes. The sprouted dried barley known as malt adds flavour to breakfast cereals. (refer pages 476-477 of the publication "Food Science", referred to above). 9. The preparation which the appellants had referred to as barley powder is nothing but barley flour. There is no qualification in the Notification No. 17/70-C.E. that the flour could not be of barley. 10. As regards the product Fodder Husk, Chapter 23 of the tariff covers residues and wastes from the food industries; prepared animal fodder. Sub-heading No. 2301.00 covers the followin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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