TMI Blog2011 (1) TMI 732X X X X Extracts X X X X X X X X Extracts X X X X ..... iner’s report clearly shows that the product cannot be considered as maltose dextrin falling under heading No. 17.02 and since the heading No. 1901 covers food preparations of flour, meal, starch or malt extract, the product new maltodex product is classifiable as food preparation based on starch - the expert opinion of the department’s own chemical examiner favours classification under heading 19.01 - Decided in favor of the assessee - E/3467/2003 - A/100/2011-WZB/C-II/(EB) - Dated:- 27-1-2011 - S/Shri Ashok Jindal, P.R. Chandrasekharan, JJ. REPRESENTED BY : Shri K. Lal, SDR, for the Appellant. Shri R. Nambirajan, Advocate, for the Respondent. [Order per : P.R. Chandrasekharan, Member (T)]. This is a departmental appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... called New Maltodex . The said product is captively consumed in the manufacture infant milk food such as Lactodex. 3. The department s contention is that the manufacturing process of the product new maltodex is more or less identical to the production of other sugars falling under heading No. 1702 as given in the HSN. Further, as per the HSN explanatory notes Malto-dextrins (or dextri-maltoses) is obtained by the same process as commercial glucose. Commercial glucose is obtained by hydrolyzing starch with acids and/or enzymes. It always contains, in addition to dextrose, a variable proportion of di-, tri- and other polysaccharides (maltose, maltotriose, etc.). It has a reducing sugar content, expressed as dextrose on the dry substance, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is then nutrified with Vitamin D-3, Vitamin B-2, Vitamin B-1 and zinc sulphate and then filtered and spray dried. Hence, in view of the above, this product can not be considered as dextrin maltose. As per HSN chapter sub-heading 19.01 covers food preparation of flour, meal, starch or malt extract not containing cocoa powder or containing cocoa powder in a proportion by weight of less than 50% not elsewhere specified or included. This heading covers a number of food preparations with a basis of flour or meal of starch or malt extract, which derives their essential character from such material, whether or not, these ingredients predominates by weight or volumes, other substances may be added to these main ingredients to improve their dietic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y both sides. 9. As has been rightly observed by the Ld. Commissioner (Appeals), in the case of Sukhjit Starch Chemicals Ltd., (supra), the issue for consideration was the classification of malto dextrose, which has a reducing sugar content of 28.5%. In that case also the product was subjected to chemical examination and it was found that the sample satisfied the ISI specification No. 873-1974. The classification issue related to whether the product would fall under 1702.19 as other sugar or under 1702.29 as preparation of other sugar . In that case it was held that since the tariff description of heading No. 17.02 of CETA was not completed aligned with HSN explanatory notes the said notes are irrelevant and the product would merit c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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