Instant food mixes and concessional duty eligibility upheld where the product could be consumed after simple processing.

Preparations falling under Chapter Heading 2108.99 were held eligible for concessional duty under Notification No. 5/98 as instant food mixes consumed after processing. The notification entry was interpreted broadly to include preparations intended for use after cooking, dissolving, or boiling in water or milk, and the goods were not excluded merely because they were described as protein concentrates. As the product could be consumed after being mixed with water and no exclusion applied, it fell within the notification entry and the exemption was admissible; denial of the benefit by the lower authorities was unsustainable.

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Issues: Whether the goods, classifiable under Chapter Heading 2108.99, were entitled to concessional duty under Notification No. 5/98 as preparations in the nature of instant food mixes for consumption after processing.

Analysis: The entry in Serial No. 7 of the notification was held to be wide in scope and to cover preparations in the nature of instant food mixes for consumption after processing such as cooking, dissolving, or boiling in water or milk. The impugned goods were not excluded merely because they were described as protein concentrates. Since the product was capable of being consumed after being mixed with water and there was no exclusion in the notification, it fell within the stated entry.

Conclusion: The exemption under Notification No. 5/98 was admissible and the denial of benefit by the lower authorities was unsustainable.

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