1999 (3) TMI 133

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..... ushed Soya Extractions) 283 16.84 Malto dextrin (modified starch) 215 12.80 Cocoa Powder 70 4.17 Calcium Glycerophosphate (Minerals) 20 1.19 Flavour & Vitamins 10 0.59 1680 100% MAXIM HP (Chocholate Flavour) 200 Gm. Qty. (gm) % Whole milk powder 76 38.00 Skimed milk powder 60 30.00 Sugar 29 14.50 Calcium Caseinate (Milk protein) 13 6.50 Cocoa Powder 12 6.00 Chocolate flavour 2 1.00 Dicalcium Phosphate (Minerals). 8 4.00 Guar Glum. Vitamins 200 gms. 100% ULTRA TRIM FAST 100 Gm. Skimed milk powder 45.7 45.70 Pulverised Sugar 24.6 24.60 Mango Powder 8.6 8.60 Micro Crystalline Cellulose 5.7 5.70 Calcium Caseinate (Milk Protein) 4.6 4.60 Whole Milk Powder 4.0 4.00 Guar Gum 2.3 2.30 .....

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..... ose reading of the said Tariff Heading indicates that it is not just a "preparation of milk" but that of "milk and cream" which could be classified under the said Tariff Heading 19.01. He submits that the word `and' in the expression "milk and cream" occurring in Tariff Heading 19.01 is of the nature of conjunction and therefore food preparation must consist both "milk and cream" a perusal of the composition of the products set out above shows, that none of the products contains cream. He therefore submits on this short ground above the said Tariff Heading 19.01 gets eliminated for the said three products. 4. He further points out that this product is being sold as food supplement as has been their submission before the lower authorities. .....

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..... e has been made to the disjunctive word `or' in the expression preparation of flour, meal, starch or malt extract under Tariff Heading 19.01. Hence the expression "milk and cream" in the second portion of the Tariff Heading 19.01 would mean that both milk and cream should be present in the food preparation classifiable under the said heading. We do not agree with the plea of the ld. JDR that by use of "whole milk powder" and "cream" being necessarily contained in the whole milk powder, the preparation should be deemed to have contained both milk and cream. The two products, viz., "milk" and "cream" are commercially known differently. When the Tariff heading uses names of two different commercial commodities joined by a conjunctive word, the .....

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