ORDER
V.K. Agrawal, Member (T)
1. The issue involved in this appeal, filed by M/s. Sonic Biochem Extractions Pvt. Ltd., is whether the products manufactured by them are eligible to exemption under Notification No. 5/99-C.E., dated 28-2-1999.
2. Shri B.L. Narasimhan, learned Advocate, submitted that the Appellants manufacture Textured Soya Protein namely “Mealmaker” Soya Chunks and protein rich Soya granules; that Notification No. 5/99 (Sri. No. 6) provides for partial exemption to “Preparations in the nature of instant food mixes for consumption after processing” classified under sub-heading 21.08 of the Schedule to the Central Excise Tariff Act subject to the condition that no credit of the duty paid on the inputs used in the manufacture of goods has been availed of under Rule 57A or 57B of the Central Excise Rules, 1944; that the Commissioner (Appeals) has denied the benefit of exemption Notification on the ground that the impugned products do not become ready for consumption merely after cooking, boiling or dissolving in water or milk, etc. but need to be mixed with other ingredients before the same could be consumed and that the product to be covered by the Notification must in the first place be constituted by two or more ingredients and this being not the case. The learned Advocate, further, submitted that the words “instant food mix” does not mean that the product should necessarily be mixture of two or more ingredients; that in any case the impugned product is having more than two ingredients as it contains soya flour, full fat soya floor, caustic soda flaks, sodium bicarbonate, caramel colour and suset yellow colour; that the impugned product is firstly a pre-cooked food which does not require further cooking as it is not in a raw form; that it can be consumed as such after cooking and also it can be prepared by mixing any other ingredients suitable to the taste of the consumer; that by mixing other ingredients, characteristics of instant food mixes does not get extinguished; that as they are manufacturing their product as a pre-cooked, it is optional to the consumer to mix any ingredients as per their taste which is not within the control of the Appellants; that only through the process of boiling in water it gets perfectly cooked and assumes the form of an edible and becomes instantly consumable. He relied upon the decision in the case of Sankalp Food Products v. CCE, Mumbai, 2003 (155) E.L.T. 166 (T) wherein the benefit of Notification No. 5/98-C.E., dated 2-6-98 has been held to be available to Soya Protein Isolate/Soya Textured Protein characterized as Miscellaneous edible preparation in the nature of instant food mixes.
3. Countering the arguments, Shri D.N. Chaudhary, learned SDR, submitted that it is apparent from the packet of the impugned product “Meal-maker” that many items are added in the product to make it edible; that it is, therefore, evident that the impugned product is not an instant food and as such not eligible for exemption. He relied upon the decision in the case of CCE, Indore v. Century Denim (E.O.U.), 2001 (129) E.L.T. 657 (T). The learned SDR emphasized that the exemption is available to the products which are in the nature of instant food mixes for consumption after processing (such as cooking dissolving or boiling in water, milk, etc.); that in the present matter the simple process of cooking is not involved as various processes are being undertaken before the product could be eaten.
4. We have considered the submissions of both the sides. The Notification No. 5/99-C.E. (Sri. No. 6) exempts partially the “Preparations in the nature of instant food mixes for consumption after processing (such as cooking, dissolving or boiling in water, milk, etc.)’ classifiable under-heading No. 21.08 of the Tariff. It is not denied by the Revenue that the impugned product is classifiable under Heading No. 21.08. The impugned product, according to the Appellants, is a processed product and is useable as instant food. The Revenue has not brought any material on record to show that the product in question is not in pre-cooked form and it cannot be consumed as such after cooking in pressure cooker. The mere fact that the product after being boiled is garnished with spices and salt, etc. will not take away its character of “preparation in the nature of instant food mixes.” We, therefore, set aside the impugned Order and allow the appeal.