9911796707
TMI Blog2015 (9) TMI 1269X X X X Extracts X X X X X X X X Extracts X X X X ..... milk shake mix and soft serve mix. The Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as CESTAT) has classified these products under Chapter sub-Heading 0404.90 accepting the contention of the respondent-assessee in this behalf. However, the endeavour of the appellant-Revenue is to have the same covered under Chapter sub-Heading 1901.19. These two entries, viz., 04.04 and 19.01 reads as under: - 04.04 Other dairy produce, edible products of animal origin, not elsewhere specified or included - Ghee: 0404.11 - Put up in unit containers and bearing a brand name. 0404.19 Other 0404.90 Other 19.01 Malt extract, food preparations of flour, meal, starch or malt extract, not containing cocoa or containing le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th other dairy produce; edible products of animal origin not elsewhere specified or included. Thus, all the dairy produce other than those which are specified elsewhere (for example, ice cream is covered by chapter Heading 21) are covered by Chapter Heading 04.04. We would also like to mention here that Heading 04.01 which is the main heading gives the description of goods as: - "04.01 Milk and Cream, concentrated or containing added sugar or other sweetening matter - In or in relation to the manufacture of which any process is ordinarily carried on with the aid of power: 0401.11 - Flavoured milk, whether sweetened or not, put up in Nil unit containers and ordinarily intended for sale 0401.12 - Skimmed milk powder, specially prepared f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ilk, curdled milk, cream, yogurt, whey, curd, and products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter or flavoured or containing added fruit or cocoa and includes fats and oils derived from milk (e.g.milkfat, butterfat and butteroil), dehydrated butter and ghee." From the aforesaid Note 4, it is argued that stabilizer is not mentioned therein and therefore, addition of stabilizer while making the aforesaid preparation would take it out from Heading 04.01. Thus, it needs to be determined as to whether the addition of stabilizer would make it a food preparation and therefore, it would no more remain diary produce and would be covered under Heading 19.01. Learned counsel for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the CESTAT has concluded from the Hawley's Condensed Chemical Dictionary Eleventh Edition meaning of the substance and the aforesaid dictionary defines stabilizer as: - "Any substance which tends to keep a compound, mixture, or solution from changing its form or chemical nature. Stabilizers may retard a reaction rate, preserve a chemical equilibrium, act as antioxidants, keep pigments and other compounds in emulsion form, or prevent the particles in a colloidal suspension from precipitating." Insofar as Chapter Note 4 on which reliance is placed by the learned counsel for the appellant is concerned, we are of the opinion that even that would not advance the case of the appellant. It has to be noted that the description given there i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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