TMI Blog2007 (3) TMI 609X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of the appellant is that it should be classified under 1704 90 90 of Central Excise Tariff under the Heading Sugar Confectionery including the white chocolate not containing coco. However, the department contends that the item should be classified under Chapter Heading 21.06 as Food Preparations not elsewhere specified. The appellants strongly challenge the findings of the lower authorities. 3. Shri M. S. Nagaraja, learned Advocate who appeared for the appellants urged the following points : (i) The product FUNDA contains 99% sugar; 100 PPM permitted synthetic food colour, 0.2 - 0.5% flavoring substances and moisture. The product is manufactured through a process of instantization and agglomeration of icing sugar and other in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irections for its use in the label. Therefore, FUNDA also could be classified under Chapter 17. (vi) The learned Advocate relied on the following case laws : a. Vijay Packers v. CCE, Cochin - 1994 (71) E.L.T. 254. b. CCE v. Unicure Remedies Pvt. Ltd. - 2000 (118) E.L.T. 485 (T) c. Sampre Nutritions Ltd. v. CCE, Hyderabad - 2004 (169) E.L.T. 42 (Tri.-Bang.) d. CCE v. S. M. Confectionery Works - 1993 (66) E.L.T. 469 (T). (vii) Neither the Adjudicating Authority nor the Commissioner (A) has recorded any findings as to how FUNDA is different from Glucose D, since both the products are of similar nature and Glucose D is classifiable under Chapter 17. (viii) Our attention was invited to Note 6 under Chapt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chapter 17. Therefore, there is no reason as to why the impugned product, which is very similar to Glucose D, should be classified under Chapter 21. This point has not been examined by the lower authorities. Further, Chapter Heading 21.06 is a residuary heading. It should be resorted to if the impugned products cannot be classified elsewhere. Further, on going through Note 6 of Chapter 21, which gives the examples of the products included in 21.06, it is evident that the impugned product FUNDA cannot come within the category of Misthans, Mithai, Namkeens, Mixtures, Bhujia, Chabena, etc. In other words, by applying the Principle of ejusdem generis, we hold that the impugned product cannot come under Chapter heading 21.06. In the result, we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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