TMI Blog2014 (12) TMI 280X X X X Extracts X X X X X X X X Extracts X X X X ..... duct. The premix so formed is not a simple mixture of vitamins, either natural or synthesized. Further the language of Tariff Heading 2936 is that the vitamins and derivates are used primarily as vitamins. No evidence is placed on record to show that the pre-mix is primarily used as vitamins, its name notwithstanding. In fact it is a starch based product to which vitamins are added. Evidently the chapter heading 1901 is more specific. The Commissioner (Appeals) referred to Larger Bench decision in the case of Tetragen Chemie Vs. Commissioner reported in [1998 (9) TMI 390 - CEGAT, NEW DELHI] which was affirmed by Supreme Court in [2001 (7) TMI 127 - SUPREME COURT OF INDIA] to rule out classification under CETH 2936. - vitamin pre-mix and min ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of duty. 2. The process of manufacture of Vitamins Premix and Mineral Premix is not in dispute. The process is that Maiz/Topioca starch is first made into slurry by addition of water, which is then hydrolysed by enzyme/acid further neutralized by calcium carbonate and finally notified by addition of nutrients like Vitamins and Minerals. This product i.e. The vitamins premix or mineral premix is the goods in question. 3. We have considered the submissions made by both sides at the time of hearing also. To facilitate the classification correctly, relevant tariff entries during material time are reproduced below: Chapter Heading NO. 2936 XI. PROVITAMINS, VITAMINS AND HORMONES Provitamins and vitamins, natural or re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ified or included; food preparations of goods of hearing Nos. 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. -- Put up in unit containers; 1901.11 -- For infant use Nil 1901.19 -- Other 16% -- Other 1901.91 -- Malt extract 16% 1901.92 -- Food preparations containing malt or malt extract or cocoa pow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In fact it is a starch based product to which vitamins are added. Evidently the chapter heading 1901 is more specific. The Commissioner (Appeals) referred to Larger Bench decision in the case of Tetragen Chemie Vs. Commissioner reported in 2001 (138) ELT 414 (LB) which was affirmed by Supreme Court in2001 (132) ELT 525 (S.C.) to rule out classification under CETH 2936. No judgement has been shown to us by Revenue to the contrary. 4. Revenue has also contended that the appellant manufactured and sold a product vitamin mixture to other buyers which is similar to the vitamin premix sought to be classified under CETH 2936. On the other hand, before the Commissioner (Appeals) it was stated by the appellant that the vitamin mixtures and minera ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtment sought to classify mineral pre-mix under CETH 2851.90 as other inorganic compounds. We note that chapter Note 1 to Chapter 28 states that the headings of the chapter would apply to separate chemical elements and separate chemically defined compounds. The show cause notice itself states that goods in question are mixtures of various ingredients. From the process of manufacture it is clear that minerals were added to enhance the nutrient value of the starch preparation new Maltodex. The mineral premixes are homogeneous mixtures of ingredients and cannot be equated with separate chemically defined compounds. The Maltodex (70% to 80%) is added with various minerals to produce mineral premixes for the specific purpose of manufacturing inf ..... X X X X Extracts X X X X X X X X Extracts X X X X
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