TMI Blog2011 (11) TMI 286X X X X Extracts X X X X X X X X Extracts X X X X ..... – Held that:- The issue is contentious and arguable. No final view can be taken at this prima facie stage. Thus appellants are directed to deposit Rs.1.00 crore as a condition of hearing to their appeal within a period of 8 weeks from date of order. - E/379 of 2011 - - - Dated:- 14-11-2011 - Ms. Archana Wadhwa, Mr. Mathew John, JJ. Appearance: Shri B.L. Narasimhan, Advocate for the Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he ground that the appellants have added maltodextine to the milk powder being manufactured by them. The adjudicating authority has observed that the product in question i.e. NIDO milk contains added artificial flavoured substance not allowed in goods of heading 0404 and maltodextine is added to milk replace one or more of the only constituents of the milk; maltodextine is added to the milk at th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inuscule quantities will take the product out of the preview of 0404 and the same will go to Chapter 19. 5. After examining the HSN Explanatory Notes as also the tariff entries and the contentions raised by both sides, we find that the issue is contentious and arguable. No final view can be taken at this prima facie stage. Suffice it to say that the appellants have not been able to make out ..... X X X X Extracts X X X X X X X X Extracts X X X X
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