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2016 (8) TMI 1059 - CESTAT NEW DELHI

2016 (8) TMI 1059 - CESTAT NEW DELHI - 2016 (342) E.L.T. 401 (Tri. - Del.) - Classification - Lever Ayush Poshak Rasayan and Lever Rakshak Rasayan - Whether to be classified under chapter heading 2104.10 and/ or 2104 20 00 as per appellant or under chapter heading 2106 90 99 as the Food Supplement as per Revenue - Held that:- based on the quotes from Explanatory Notes to HSN, it is clear that the subject items are in the category of food supplements and are rightly classifiable under Chapter Hea .....

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of said differential duty for period of one year chargeable from the appellant the matter deserves to be remanded to the original adjudicating authority. - Appeal partly disallowed and partly remanded back - Excise Appeal No. 2129 of 2009, Excise Appeal No. 1857 of 2009 and E/C.O.214/2009 - Final Order Nos. 53007 53008/ 2016 - Dated:- 12-8-2016 - Dr. Satish Chandra, President And Mr. Ashok K. Arya, Member (Technical) Sh. T. C. Nair & Ms. M. M. Patil, Advocates for the for the appellant Sh. .....

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s mainly with the classification of two items namely Lever Ayush Poshak Rasayan and Lever Rakshak Rasayan . The other issue involved is invocation of extended period clause for charging differential duty for the period of five years preceding the relevant date. 2. Ld. Counsels for the assessee appellant, Shri T. C. Nair and Ms. M. M. Patil have given detailed submissions in support of the stand that the subject items deserve classification under chapter heading 2104.10 and/ or 2104 20 00. He als .....

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well as on the issue of invocation of extended period clause for charging duty for the period of five years. 3. Ld. DR, Sh. Yogesh Agarwal for the Revenue on the issue of classification reiterated the findings and reasonings given by the lower authorities and states that both the subject items deserve classification under chapter heading 2106 90 99 as the Food Supplement. 6. We have carefully considered the facts of the case on record and the submissions made alongwith the case laws cited by bot .....

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stan Lever Limited and these items are Homogenous Composite Food Preparations which are homogenised mixtures of fruits and vegetables, conforming to the meaning assigned to Homogenous Composite Food Preparations, under Note 3 of Chapter 21. However on careful consideration we find that both these items cannot be called as Homogenous Composite Food Preparations which could fall under Chapter Headings 2104 20 00 or 2104 90 of Central Excise Tariff as claimed by the assessee namely M/s Drytech Proc .....

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of any ingredients which may be added to the mixture for seasoning, preservation or other purposes. Such preparations may contain a small quantity of visible pieces of ingredients (emphasis supplied). In the light of above Chapter Note, we find that the items factually are neither for retail sale as infant food nor these are for dietetic purposes in terms of the wordings used in note 3 of Chapter 21 of Central Excise Tariff. The items in question are actually in the category of food supplement .....

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ised Composite Food Preparations, it inter alia says as below: 21.4 SOUP AND BROTHS AND PREPARATIONS THEREFOR; HOMOGENISED COMPOSITE FOOD PREPARATIONS. .... .... ... (A) SOUPS AND BROTHS AND PREPARATIONS THEREFOR ...... .......... ..... (B) HOMOGENISED COMPOSITE FOOD PREPARATIONS ..... ......... ...... Homogenised composite food preparations are generally used as infant food and take the form of a smooth paste, of varying consistency, suitable for consumption either directly or after re-hearing. .....

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