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of <h1>Tribunal grants exemption for instant food mixes under Notification No. 5/98</h1> <h3>SANKALP FOOD PRODUCTS Versus COMMISSIONER OF CENTRAL EXCISE, MUMBAI</h3> SANKALP FOOD PRODUCTS Versus COMMISSIONER OF CENTRAL EXCISE, MUMBAI - 2003 (155) E.L.T. 166 (Tri. - Mumbai) Issues:Classification of products under Chapter Heading 2108.99 for concessional rate of duty under Notification No. 5/98.Analysis:The appellants, engaged in the manufacture of 'Edible Preparations,' specifically 'Ten-0-Lip and Ten-0-Tube,' claimed a concessional rate of duty at 8% under Notification No. 5/98 for their products falling under Chapter Heading 2108.99. They described the products as 'Soya Protein Isolate/Soya Textured Protein' under the said Chapter Heading, characterizing them as instant food mixes for consumption after processing. The appellants argued that their products, used by cancer patients unable to consume solid food, qualified for exemption under the notification. The advocate referred to a Supreme Court decision emphasizing the definition of 'food' and 'food-stuffs' to support their claim.The JDR representing the respondent supported the lower authorities' decision, highlighting that the appellants had changed the product name multiple times and had previously been denied exemption under another notification.After considering the arguments and examining the case records, the Tribunal found that the products fell under the description of 'Preparations in the nature of instant food mixes for consumption after processing' as per the notification. The Tribunal noted that the description under the relevant serial number was broad and encompassed food mixes for consumption after processing, such as cooking or dissolving in water. Since there was no exclusion for protein concentrates in the said serial number, and the impugned product could be consumed after mixing with water, the Tribunal concluded that the products were eligible for exemption under the notification. Consequently, the Tribunal set aside the lower authorities' orders and granted the appellants the exemption under Notification No. 5/98.In conclusion, the appeal was allowed in favor of the appellants, affirming their eligibility for the concessional rate of duty under the specified notification for their products falling under Chapter Heading 2108.99.
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