TMI Blog2019 (11) TMI 1054X X X X Extracts X X X X X X X X Extracts X X X X ..... riff Item 0404 90 00 of the Central Excise Tariff Act, 1985. Thus, the impugned goods are classifiable under Heading 0404 of CETA - appeal allowed - decided in favor of appellant. - Excise Appeal No. 41871 of 2015, 40648 of 2018 - Final Order No. 41373-41374/2019 - Dated:- 19-11-2019 - Hon ble Ms. Sulekha Beevi C.S., Member (Judicial) And Hon ble Shri P. Anjani Kumar, Member (Technical) Shri S. Muthu Venkatraman, Advocate For the Appellant Shri Arul C. Durairaj, Superintendent (AR) for the Respondent ORDER Per P. Anjani Kumar The appellant M/s. Cavin Care Pvt. Ltd. are manufacturers of diary products. They are manufacturing flavoured milk amon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in favour of the appellants. The Tribunal in the case of Nesley India Ltd. (supra) has observed as under : 9.The relevant HSN Notes of Tariff Heading 1901 is reproduced below :- The preparations of this heading may be distinguished from the products of headings 04.01 to 04.04 in that they contain, in addition to natural milk constituents, other ingredients not permitted in the products of those earlier headings Thus, heading 19.01 includes, for example : (1) Preparations in powder or liquid form used as infant food or for dietetic purposes and consisting of milk to which secondary ingredients (e.g. cereal groats, yeast) have been added. (2) Milk preparations obtained by replacing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted. However, the Commissioner has brushed aside the reliance placed on these judgments. In the case of Amrit Foods, the dispute before the CESTAT was inter alia regarding the classification of milk shake mixes. The product constituents were milk, milk powder, sugar, glucose and stabilizers. The assessee classified the product under Tariff Heading 0404. However, the adjudicating authority classified the product under Tariff Heading 1901 on the ground that the product contained stabilizers, whose main purpose was emulsification of oil in water throughout the self life, to improve the body and texture and to impart smoothness to the product, which as per the adjudicating authority, was not the case. The adjudicating authority relied upon the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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