{"id":212193,"date":"2007-04-20T00:00:00","date_gmt":"2007-04-19T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-adhunik-food-products-p-vs-commissioner-of-central-excise-on-20-april-2007"},"modified":"2016-09-16T23:21:10","modified_gmt":"2016-09-16T17:51:10","slug":"ms-adhunik-food-products-p-vs-commissioner-of-central-excise-on-20-april-2007","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-adhunik-food-products-p-vs-commissioner-of-central-excise-on-20-april-2007","title":{"rendered":"M\/S. Adhunik Food Products (P) … vs Commissioner Of Central Excise, … on 20 April, 2007"},"content":{"rendered":"
Supreme Court of India<\/div>\n
M\/S. Adhunik Food Products (P) … vs Commissioner Of Central Excise, … on 20 April, 2007<\/div>\n
Author: Kapadia<\/div>\n
Bench: S.H. Kapadia, B.Sudershan Reddy<\/div>\n
           CASE NO.:\nAppeal (civil)  654 of 2002\n\nPETITIONER:\nM\/s. Adhunik Food Products (P) Ltd., U.P.\n\nRESPONDENT:\nCommissioner of Central Excise, Meerut\n\nDATE OF JUDGMENT: 20\/04\/2007\n\nBENCH:\nS.H. KAPADIA & B.SUDERSHAN REDDY\n\nJUDGMENT:\n<\/pre>\n
J U D G M E N T<\/p>\n
KAPADIA, J.\n<\/p>\n
A short point which arises for determination in this
\ncivil appeal is : whether ‘puffs’ obtained by the swelling or
\nroasting of cereals constitute preparations of cereals
\nunder Chapter Heading 19.04.  According to the
\nappellant ‘puffs’ from cereals fall under Chapter Heading
\n21.07 (Edible preparations).\n<\/p>\n
The assessee manufactures ‘puffs’ from cereals
\nnamely wheat and soya nuts. The said product is packed
\nin unit containers and supplied to Integrated Child
\nDevelopment Scheme (for short ‘ICDS’)  in Haryana.\n<\/p>\n
On 21.3.1997 a show-cause notice was issued by
\nthe Department raising a demand on the assessee for
\nmis-declaration of the said products as
\n‘chabena\/prasad’.  In the said show cause notice it was
\nfurther alleged that the products were sold under the
\nbrand name ‘bonton’.  Under the said show cause notice
\nit was also alleged that the said ‘puffs’ were sold in the
\nmarket as breakfast cereals, high in protein and low in
\ncholesterol.  It was  further alleged that the said products
\nwere sold to five star hospitals and public schools. In the
\ncircumstances the assessee was called  upon to pay to
\nthe Department Rs.2.31 crores as duty for the aforesaid
\nperiod.  This demand has been confirmed by the
\nauthorities below as well as by the Tribunal.  Hence this
\ncivil appeal.\n<\/p>\n
In this case we are concerned  with two sets of the
\nsame entry since the show cause notice covers the period
\nof 5 years between 1992-93 to 1996-97.\n<\/p>\n
For the period 1994-95 we quote hereinbelow
\nChapter Heading 19.04
\n “CHAPTER 19
\nPREPARATIONS OF CEREALS, FLOUR, STARCH
\nOR MILK; PASTRY COOKS’ PRODUCTS<\/p>\n
Notes:\n<\/p>\n
\t1.\txxx\t\txxx\t\txxx<\/p>\n
\t2. Heading No.19.04 does not cover
\npreparations containing more than 8% by
\nweight of cocoa powder or coated with
\nchocolate or other food preparations
\ncontaining cocoa of Chapter 18.
\nHeading
\nNo.\n<\/p>\n
Sub-\n<\/p>\n
heading
\nNo.\n<\/p>\n
Description of goods
\nRate of
\nduty
\n(1)<\/span>
\n(2)<\/span>
\n(3)<\/span>
\n(4)<\/span>
\n19.04<\/p>\n
Prepared foods obtained by
\nthe swelling or roasting of
\ncereals or cereal products
\n(for example, corn flakes);
\ncereals, other than maize
\n(corn), in grain form, pre-
\ncooked or otherwise
\nprepared <\/p>\n
1904.10
\nPut up in unit containers
\nand ordinarily intended for
\nsale
\n10%<\/p>\n
1904.90
\nOther
\nNil<\/p>\n
For the same period we quote hereinbelow Chapter
\nHeading 21.07:\n<\/p>\n
“CHAPTER 21
\nMISCELLANEOUS EDIBLE PREPARATONS<\/p>\n
Notes :\n<\/p>\n
\t1 to 4. \txxx\t\txxx\t\txxx<\/p>\n
\t5.  Heading No.21.07, inter alia, includes:\n<\/p>\n
(a)\tprotein concentrates and textured
\nprotein substances;\n<\/p>\n
(b) preparations for use, either directly or
\nafter processing (such as cooking;
\ndissolving or boiling in water, milk or
\nother liquids), for human consumption;\n<\/p>\n
(c) preparations consisting wholly or
\npartly of foodstuffs, used in the making of
\nbeverages or food preparations for human
\nconsumption;\n<\/p>\n
(d) powders for table creams, jellies, ice-
\ncreams and similar preparations, whether
\nor not sweetened;\n<\/p>\n
(e) flavouring powders for making
\nbeverages, whether or not sweetened;\n<\/p>\n
(f)  peanut butter;\n<\/p>\n
(g) preparations consisting of tea or coffee
\nand milk powder, sugar and any other
\nadded ingredients;\n<\/p>\n
(h) preparations (for example, tablets)
\nconsisting of saccharim and a foodstuff,
\nsuch as lactose, used for sweetening
\npurposes;\n<\/p>\n
(i)  pre-cooked rise cooked either fully or
\npartially and their dehydrates; and<\/p>\n
(j) preparations for lemonades or other
\nbeverages, consisting, for example, of
\nflavoured or coloured syrups, syrup
\nflavoured with an added concentrated
\nextract, syrup flavoured with fruit juices
\nand concentrated fruit juice with added
\ningredients.               (emphasis supplied)<\/p>\n
Heading
\nNo.\n<\/p>\n
Sub-\n<\/p>\n
heading
\nNo.\n<\/p>\n
Description of goods
\nRate of
\nduty
\n(1)<\/span>
\n(2)<\/span>
\n(3)<\/span>
\n(4)<\/span>
\n21.07<\/p>\n
Edible preparations, not
\nelsewhere specified or
\nincluded<\/p>\n
2107.10
\nPrasad or prasadam
\nNil<\/p>\n
2107.20
\nSterilised or pasteurized
\nmiltone
\nNil<\/p>\n
Other:\n<\/p>\n
2107.91
\nPut up in unit containers
\nand ordinarily intended for
\nsale
\n50%<\/p>\n
2107.99
\nOther
\n50%<\/p>\n
At this stage it may be noted that Chapter sub-
\nheading 2107.91 during the relevant period attracted
\n50% duty.  However, the effective rate of duty was nil  in
\nview of general exemption No.83 (item No.25) of the
\nNotification No.2\/1994 dated 1.3.1994. We quote
\nhereinbelow item No.25 of General Exemption No.84 vide
\nNotification No.2\/1994.
\n“GENERAL EXEMPTION NO.83
\nEffective rate of duty for certain specified goods
\nof  Chapters 4 to 22 <\/p>\n
In exercise of the powers conferred by sub-
\nsection (1) of section 5A of the Central Excises and
\nSalt Act, 1944 (1 of 1944), the Central Government,
\nbeing satisfied  that it is necessary in the public
\ninterest so to do, hereby exempts goods specified in
\ncolumn (3) of the Table hereto annexed and falling
\nunder the Chapter or sub-heading No. of the
\nSchedule to the Central Excise Tariff Act, 1985 (5 of
\n1986), specified in the corresponding entry in
\ncolumn (2) of the said Table, from so much of the
\nduty of excise leviable thereon which is specified in
\nthe said Schedule, as is in excess of the amount
\ncalculated at the rate specified in the
\ncorresponding entry in column (4) thereof.\n<\/p>\n
Heading
\nNo.\n<\/p>\n
Sub-\n<\/p>\n
heading
\nNo.\n<\/p>\n
Description of goods
\nRate of
\nduty
\n(1)<\/span>
\n(2)<\/span>
\n(3)<\/span>
\n(4)<\/span>
\n25<\/span>
\n2107.91\n<\/p>\n
(i) Soya textured protein,
\nSoya yoghurt, soya tofu,
\nsoya based food
\npreparations for infant use,
\nsoya milk powder, soya
\nnoodles, soya macaroni and
\nsoya tempeh, whether or
\nnot containing other food
\ningredients but not
\ncontaining cocoa;\n<\/p>\n
(ii) Powders of fruitsand
\nvegetables;\n<\/p>\n
(iii) Papad, idli-mix, vada-
\nmix,  dosa-mix, jalebi-mix,
\ngulabjamun-mix or
\nnamkeens, such as bhujyia,
\nchabena.\n<\/p>\n
Nil <\/p>\n
Heard learned counsel on both sides.
\nIn the present matter the show cause notice
\nconcentrated more on the denial of exemption claimed by
\nthe assessee, than the classification. We may make it
\nclear that the ‘puffs’ prepared from cereals cannot fall
\nwithin the item ‘Prasad\/prasadam’.  To that extent we
\nare in agreement with the impugned order of
\nadjudication.\n<\/p>\n
The main question which was required to be
\ndecided was whether ‘puffs’ made from cereals would at
\nall fall  under Chapter Heading 19.04 or whether they
\nwould fall under Chapter Heading 21.07 (remoulded as
\nChapter Heading 21.08 during the Assessment Year
\n1996-97).\n<\/p>\n
For the sake of clarity we also quote hereinbelow the
\nremoulded Chapter Heading 21.08.
\n“CHAPTER 21
\nMISCELLANEOUS EDIBLE PREPARATONS<\/p>\n
Notes :\n<\/p>\n
\t1 to 8. \txxx\t\txxx\t\txxx<\/p>\n
\t9.  Heading No.21.08, inter alia, includes:\n<\/p>\n
(a)\tprotein concentrates and textured
\nprotein substances;\n<\/p>\n
(b) preparations for use, either directly or
\nafter processing (such as cooking;
\ndissolving or boiling in water, milk or
\nother liquids), for human consumption;\n<\/p>\n
(c) preparations consisting wholly or
\npartly of foodstuffs, used in the making of
\nbeverages or food preparations for human
\nconsumption;\n<\/p>\n
(d) powders for table creams, jellies, ice-
\ncreams and similar preparations, whether
\nor not sweetened;\n<\/p>\n
(e) flavouring powders for making
\nbeverages, whether or not sweetened;\n<\/p>\n
(f)  peanut butter;\n<\/p>\n
(g) preparations consisting of tea or coffee
\nand milk powder, sugar and any other
\nadded ingredients;\n<\/p>\n
(h) preparations (for example, tablets)
\nconsisting of saccharim and a foodstuff,
\nsuch as lactose, used for sweetening
\npurposes;\n<\/p>\n
(i)  pre-cooked rise cooked either fully or
\npartially and their dehydrates; and<\/p>\n
(j) preparations for lemonades or other
\nbeverages, consisting, for example, of
\nflavoured or coloured syrups, syrup
\nflavoured with an added concentrated
\nextract, syrup flavoured with fruit juices
\nand concentrated fruit juice with added
\ningredients.\n<\/p>\n
Heading
\nNo.\n<\/p>\n
Sub-\n<\/p>\n
heading
\nNo.\n<\/p>\n
Description of goods
\nRate of
\nduty
\n(1)<\/span>
\n(2)<\/span>
\n(3)<\/span>
\n(4)<\/span>
\n21.08<\/p>\n
Edible preparations, not
\nelsewhere specified or
\nincluded<\/p>\n
2108.10
\nPreparations for lemonades
\nor other Beverages intended
\nfor use in the manufacture
\nof Aerated Water
\n40%<\/p>\n
2108.20
\nSharbat
\n20%<\/p>\n
2108.30
\nPrasad or Prasadam
\nNil<\/p>\n
2108.40
\nSterilised or pasteurized
\nmiltone
\nNil<\/p>\n
Other:\n<\/p>\n
2108.91
\nNot bearing a brand name
\nNil<\/p>\n
2108.99
\nOther
\n20%<\/p>\n
In the entire discussion in the impugned judgment
\nthere is no finding given by the Tribunal as to whether
\n‘puffs’ prepared from cereals would fall under the
\nChapter Heading 19.04.  As far as ‘puffs’ prepared from
\nsoya nuts are concerned there is no finding as to the
\nquantity of puffed soya nuts sold by the assessee during
\nthe above period to ICDS, Haryana and the quantity of
\nthe said product sold by the assessee during the said
\nperiod to public schools and five star hospitals.  There is
\nalso no finding as to whether ‘puffed soya nuts’ were
\nsupplied to ICDS, Haryana under the brand name
\n‘bonton’ or whether they were supplied without any
\nbrand name being affixed to the unit containers.   These
\nquestions are important since the entry 2108.91 refers to
\nnil rate of duty for “Other Edible Preparations” as long as
\nthe product is supplied without a brand name.  These
\nquestions are also important to be decided particularly
\nsince the General Exemption No.83 states that the
\nbenefit of exemption shall be given only if the product is a
\nsoya based food preparation for infant use.  According to
\nthe assessee puffed soya nuts is a soya based food
\npreparation under item No.25 of the Notification No.2 of
\n1994 (General Exemption No.83).  According to the
\nassessee puffed soya nuts were supplied to the schools
\nunder ICDS programme.  None of the questions have
\nbeen decided.\n<\/p>\n
In the circumstances, we set aside the impugned
\njudgment of the tribunal and remand the matter to the
\nadjudicating authority for fresh determination in
\naccordance with law.  The appeal is accordingly allowed
\nwith no order as to costs.<\/p>\n","protected":false},"excerpt":{"rendered":"
Supreme Court of India M\/S. Adhunik Food Products (P) … vs Commissioner Of Central Excise, … on 20 April, 2007 Author: Kapadia Bench: S.H. Kapadia, B.Sudershan Reddy CASE NO.: Appeal (civil) 654 of 2002 PETITIONER: M\/s. Adhunik Food Products (P) Ltd., U.P. RESPONDENT: Commissioner of Central Excise, Meerut DATE OF JUDGMENT: 20\/04\/2007 BENCH: S.H. KAPADIA […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-212193","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"\nM\/S. 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