{"id":79197,"date":"1999-03-05T00:00:00","date_gmt":"1999-03-04T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/british-health-products-i-ltd-vs-collector-of-c-ex-on-5-march-1999"},"modified":"2017-05-31T19:24:12","modified_gmt":"2017-05-31T13:54:12","slug":"british-health-products-i-ltd-vs-collector-of-c-ex-on-5-march-1999","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/british-health-products-i-ltd-vs-collector-of-c-ex-on-5-march-1999","title":{"rendered":"British Health Products (I) Ltd. vs Collector Of C. Ex. on 5 March, 1999"},"content":{"rendered":"
Customs, Excise and Gold Tribunal – Delhi<\/div>\n
British Health Products (I) Ltd. vs Collector Of C. Ex. on 5 March, 1999<\/div>\n
Equivalent citations: 1999 ECR 60 Tri Delhi, 1999 (107) ELT 642 Tri Del<\/div>\n<\/p>\n
<\/pre>\n
ORDER<\/p>\n
 P.C. Jain, Vice President <\/p>\n
1. We are concerned in this appeal with classification of the products Maxim, Maxim HP and Ultra Trimfast. Composition of these products is as follows :-\n<\/p>\n
MAXIM 1.68 Kg.\n<\/p>\n
  ———————————————————————\n<\/p>\n
                                         Quantity (gm.)     %\n<\/p>\n
———————————————————————\n<\/p>\n
Whole Milk Powder                           547            32.56\nSugar                                       527            31.37\nDefatted Soya flour (Ch. heading 2301)      283            16.84 \n(Crushed Soya Extractions)\nMalto dextrin (modified starch)             215            12.80\nCocoa Powder                                 70             4.17\nCalcium Glycerophosphate (Minerals)          20             1.19\nFlavour & Vitamins                           10             0.59\n<\/pre>\n
———————————————————————\n<\/p>\n
                                            1680           100%\n<\/p>\n
———————————————————————\n<\/p>\n
                  MAXIM HP (Chocholate Flavour) 200 Gm.\n<\/p>\n
———————————————————————\n<\/p>\n
                                         Qty. (gm)          %\n<\/p>\n
———————————————————————\n<\/p>\n
Whole milk powder                            76            38.00\nSkimed milk powder                           60            30.00\nSugar                                        29            14.50\nCalcium Caseinate (Milk protein)             13             6.50\nCocoa Powder                                 12             6.00\nChocolate flavour                             2             1.00\nDicalcium Phosphate (Minerals).               8             4.00\nGuar Glum. Vitamins\n<\/pre>\n
———————————————————————\n<\/p>\n
                                             200 gms.      100%\n<\/p>\n
———————————————————————\n<\/p>\n
                         ULTRA TRIM FAST 100 Gm.\n<\/p>\n
———————————————————————\n<\/p>\n
Skimed milk powder                         45.7            45.70\nPulverised Sugar                           24.6            24.60\nMango Powder                                8.6             8.60\nMicro Crystalline Cellulose                 5.7             5.70\nCalcium Caseinate (Milk Protein)            4.6             4.60\nWhole Milk Powder                           4.0             4.00\nGuar Gum                                    2.3             2.30\nSoya Protein Isolate                        0.9             0.90\nFructose                                    0.3             0.30\nFlavour                                     1.2             1.20\nVitamins & Minerals                         2.1             2.10\n<\/pre>\n
———————————————————————\n<\/p>\n
2.  Revenue has classified the aforesaid products under Tariff Heading 19.01 which reads as follows :-\n<\/p>\n
  ———————————————————————\n<\/p>\n
Heading No.   Sub-heading         Description of goods\n              No. \n<\/pre>\n
———————————————————————\n<\/p>\n
19.01                      Malt extract; food preparations of\n                           flour, meal, starch or malt extract, not \n                           containing cocoa powder or containing \n                           cocoa powder in a proportion by \n                           weight of less than 50%, not elsewhere \n                           specified or included; food \n                           preparations of milk and cream, not \n                           containing cocoa powder or containing \n                           cocoa powder in a proportion by \n                           weight of less than 10% not elsewhere \n                           specified or included. \n<\/pre>\n
———————————————————————\n<\/p>\n
3.  On the other hand the appellants herein have contended that the classification of the aforesaid products will be under Tariff Heading 21.07 which reads as follows :-\n<\/p>\n
  ———————————————————————\n<\/p>\n
21.07      Edible preparations, not elsewhere specified or included\n           2107.10 - Prasad or Prasadam\n           2107.20 - Sterilised or pasteurised miltone\n                   - Other: \n           2107.91 - Put up in unit containers and ordinarily intended for\n                     sale. \n           2107.99 - Other\n<\/pre>\n
———————————————————————\n<\/p>\n
Lower authorities going by the percentage of the major constituent has classified the aforesaid products as “preparation of milk” and accordingly classified the said Tariff as 19.01. Ld. Advocate submits that close reading of the said Tariff Heading indicates that it is not just a “preparation of milk” but that of “milk and cream” which could be classified under the said Tariff Heading 19.01. He submits that the word ‘and’ in the expression “milk and cream” occurring in Tariff Heading 19.01 is of the nature of conjunction and therefore food preparation must consist both “milk and cream” a perusal of the composition of the products set out above shows, that none of the products contains cream. He therefore submits on this short ground above the said Tariff Heading 19.01 gets eliminated for the said three products.\n<\/p>\n
4.  He further points out that this product is being sold as food supplement as has been their submission before the lower authorities. This has not been denied by the lower authorities. He further submits that Tribunal’s judgment in the case of C.C.E. v. Frozen Foods (P) Ltd., reported in 1992 (59) E.L.T. 279 classifies “food supplements” under Tariff Heading 21.07. This judgment of the Tribunal has been confirmed by the Apex Court in Civil Appeal No. 1217\/1992 dated 8-1-1998. For this reason also, the aforesaid food products would be classifiable under Tariff Heading 21.07, submits the ld. Advocate.\n<\/p>\n
5.  Opposing the contentions, ld. JDR Shri R.S. Sangia submits that the composition of the first two products shows that they contain “whole milk powder”. He submits it is common knowledge that whole milk contains cream. Therefore whole milk powder being the constituent in the first two products, they can be rightly claimed as food preparations of milk and cream. These products therefore would be rightly classifiable under Tariff Heading 19.01.\n<\/p>\n
6.  As regards the third product he reiterates the finding of the lower authority.\n<\/p>\n
7.  We have carefully considered the pleas advanced from both sides. From a reading of Tariff Heading 19.01, we observe that the expression used in relation to food preparation of milk and cream is “milk” and “cream”. The word ‘and’ is generally used in the sense of conjunctive word. Therefore ld. Advocate submits rightly that the word has been used in conjunctive sense in the tariff heading. This sense is also apparent if we look into the first part of the Tariff heading where a reference has been made to the disjunctive word ‘or’ in the expression preparation of flour, meal, starch or malt extract under Tariff Heading 19.01. Hence the expression “milk and cream” in the second portion of the Tariff Heading 19.01 would mean that both milk and cream should be present in the food preparation classifiable under the said heading. We do not agree with the plea of the ld. JDR that by use of “whole milk powder” and “cream” being necessarily contained in the whole milk powder, the preparation should be deemed to have contained both milk and cream. The two products, viz., “milk” and “cream” are commercially known differently. When the Tariff heading uses names of two different commercial commodities joined by a conjunctive word, the preparation must contain those commodities in their natural form as available in the market. There are preparations which are made of both milk and cream. One of the examples given by the ld. Advocate, is, ‘Gulab Jamum’ being a preparation of milk and cream.\n<\/p>\n
8. We therefore hold that all the three products are classifiable under Tariff Heading 21.07 as contended by the appellants. They are not classifiable under Tariff Heading 19.01 as held by the lower authorities. We set aside the impugned order and allow the appeal with consequential relief to the appellants.<\/p>\n","protected":false},"excerpt":{"rendered":"
Customs, Excise and Gold Tribunal – Delhi British Health Products (I) Ltd. vs Collector Of C. Ex. on 5 March, 1999 Equivalent citations: 1999 ECR 60 Tri Delhi, 1999 (107) ELT 642 Tri Del ORDER P.C. Jain, Vice President 1. We are concerned in this appeal with classification of the products Maxim, Maxim HP and […]<\/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":[41,33],"tags":[],"class_list":["post-79197","post","type-post","status-publish","format-standard","hentry","category-customs-excise-and-gold-tribunal-delhi","category-tribunal"],"yoast_head":"\nBritish Health Products (I) Ltd. vs Collector Of C. 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