9911796707
TMI Blog1998 (10) TMI 199X X X X Extracts X X X X X X X X Extracts X X X X ..... -heading 0401.19, while Revenue has classified the product under Tariff 0401.13. The period in dispute before us is 1991-92. Relevant tariff heading and sub-heading are given below : Heading No. Sub-Heading No. Description of goods Rate of duty 1 2 3 4 0401.01 Milk and cream, concentrated or containing added sugar or other sweetening matter - In or in relation to the manufacture of which any process is ordinarily carried on with the aid of power: 0401.11 - Flavoured milk, whether sweetened or not, put up in unit containers and ordinarily intended for sale. Nil 0401.12 - Skimmed milk powder, specially prepared for feeding infants Nil 0401.13 - Milk powder, other than powder specially prepared for feeding infants, put up in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of classification deserves to be decided in favour of the appellants. 5. Apart from the aforesaid ground ld. Advocate Ms. Shruti Choudhary for the appellants submits that although the description of the tariff sub-heading 0401.13 has been amended with effect from Budget of 1991, nevertheless she submits that the said tariff heading will not be applicable in the present case because the product is added with sugar as mentioned above. In support of her proposition, she draws attention to the other two sub-headings, namely 0401.11 and 0401.14 where the expression "whether sweetened or not" has been specifically mentioned in those sub-heading and this expression does not occur in tariff sub-heading 0401.13. Contention of the ld. Advocate, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not", ld. JDR submits that this ground was not put forth before the lower authorities and this ground cannot be taken at this stage. If this point is allowed by the Tribunal, this requires to be taken up before the lower authorities. 7. We have heard carefully the pleas advanced from both the sides. We observe from the classification list (which is in dispute before us and is available at page 27 of the appeal papers) that the said classification list is bearing No. 15/91-92 and is effective from 3rd May, 1991. It may be that the classification list in question deals with the period prior to Budget 1991 during which it is stated by both sides that the amendment to tariff sub-heading 0401.13 was made by replacing the expression "skimme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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