TMI Blog2014 (12) TMI 33X X X X Extracts X X X X X X X X Extracts X X X X ..... h, in respect of soya protein products as also milk protein products. In the present case, the protein content is only 30% and nowhere near to 70% as mentioned in the technical literature. The expert opinion and the technical literature relied upon by the appellant has not been rebutted in a meaningful way by the Revenue nor any contrary opinion has been produced by the Revenue in support of their contention. As per the technical literature available, even skimmed milk powder contains 33% to 37% of protein and full cream milk powder contains 23% to 27% of proteins, but we do not classify milk powder as a protein concentrate. From the manufacturing process adopted by the appellant, these processes are not undertaken and, therefore, it cannot be said that the impugned goods are textured protein substances. It is a settled position in law, that it is for the Revenue to lead evidence in classification matters and not for the appellant - Revenue has completely failed in this regard. On the contrary, the appellant has led evidences by way of expert opinion and technical literature to show that the products manufactured by them did not come within the category of protein concentrates o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same, the appellant is before us. 3. The learned counsel for the appellant submits that as per the manufacturing process undertaken, the goods are manufactured from casein, extruded rice, Bengal gram, soylecithin, malt extract, edible hydrogenated vegetable fat, sugar and water; these products are mixed together and the wet material formed is granulated. Wet granules are dried in a tray drier at 80 C for 3 hours. Permitted natural colour and artificial flavour are used as flavouring materials. The granules after flavouring are compressed into diskettes in a pressing machine. The diskettes so produced are baked in an oven for one hour and then packed. In the case of Prorich , the manufacturing process is similar except that whey protein concentrates are also added at the time of mixing of the goods. The Threptin diskettes so manufactured contains 1.50 gms. of protein, 2.4 gms. Carbohydrate, 0.7 gms. of fat and the balance, other substances, in a diskette weighing 5 gms. approximately. Thus, the protein content is only 30%. In the case of Prorich diskettes, which weighs 5 gms. protein content is 1.5 gms, carbohydrates account for 2.9 gms, fat account for 0.2 gms. and ot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roducts, the encyclopedia says that texture may be imparted by utilising the physical and chemical properties of the vegetable protein or developing texture by processes such as wet spinning and extrusion techniques . In the present case, the appellant does not adopt any of these processes and, therefore, the product cannot be considered as textured protein products. 3.3 The learned counsel further submits that even as per the HSN Explanatory Notes, protein concentrates are obtained by elimination of certain constituents of defatted soyabean flour used for protein enrichment of food preparations; soyabean flour and other protein substances textured; however, the heading excludes non-textured defatted soyabean flour whether or not fit for human consumption and protein isolates . From the manufacturing processes undertaken by the appellant, it can be seen that, they have been mixing various products as mentioned above and they have not undertaken elimination of any constituents of defatted soyabean flour and therefore, even as per the HSN Explanatory Notes, the products manufactured by them do not satisfy the definition of protein concentrates or textured protein substances. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... minimum concentration that is required would be at least 50% of the weight of the product so that protein predominates over other materials. That is not the fact obtaining in the present case. 5.2 Secondly, as per the expert opinion obtained and produced by the appellant, discussed in Para 3.1 above, and also from the technical literature available on the subject matter, it is seen that, to constitute protein concentrate, at least 70% of protein is required, both, in respect of soya protein products as also milk protein products. In the present case, the protein content is only 30% and nowhere near to 70% as mentioned in the technical literature. The expert opinion and the technical literature relied upon by the appellant has not been rebutted in a meaningful way by the Revenue nor any contrary opinion has been produced by the Revenue in support of their contention. As per the technical literature available, even skimmed milk powder contains 33% to 37% of protein and full cream milk powder contains 23% to 27% of proteins, but we do not classify milk powder as a protein concentrate. 5.3 As regards textured protein products, textured food is based on spun proteins in which ine ..... X X X X Extracts X X X X X X X X Extracts X X X X
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