Instant food mix exemption upheld where spices did not alter the product's essential character.

Goods falling under Heading 21.08 were treated as preparations in the nature of instant food mixes where they were meant for consumption only after processing such as cooking, dissolving or boiling in water or milk. The Revenue failed to show that the product was not in pre-cooked form or that it could not be consumed after cooking. Adding spices or salt to the cooked product did not change its essential character. CESTAT therefore held the goods eligible for partial exemption under Notification No. 5/99-C.E., and the assessee succeeded on the exemption issue.

---

---

Issues: Whether the goods manufactured by the assessee were classifiable as preparations in the nature of instant food mixes eligible for partial exemption under Notification No. 5/99-C.E. dated 28-2-1999.

Analysis: The exemption covered preparations in the nature of instant food mixes for consumption after processing such as cooking, dissolving or boiling in water or milk, and the goods were not disputed to fall under Heading 21.08. The Revenue did not place material to show that the product was not in pre-cooked form or that it could not be consumed after cooking. The mere fact that the cooked product was garnished with spices or salt did not alter its essential character as a preparation in the nature of an instant food mix.

Conclusion: The goods were held to be eligible for the exemption, and the assessee succeeded on the issue.

---