Tariff classification of protein-based food products depends on composition, process, and evidence, with residuary heading applying here.

Product classification under the central excise tariff turns on composition, manufacturing process, expert evidence, and end-use. The analysis states that goods containing only about 30% protein, with carbohydrates forming the bulk, were not protein concentrates or textured protein substances because such products ordinarily have much higher protein content and are made through processes like spinning or extrusion to create texture. As the assessee's process did not eliminate constituents of protein flour or develop texture, and the Revenue did not rebut the technical material or prove the specific heading, the goods were treated as food preparations under Heading 2106 90 99 and the exemption under Notification No. 3/2006-C.E. was available.

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Issues: Whether the products manufactured by the assessee were classifiable as protein concentrates or textured protein substances under Heading 2106 10 00, or as food preparations under Heading 2106 90 99, and consequently whether the benefit of Notification No. 3/2006-C.E. dated 01.03.2006 was available.

Analysis: The products contained only about 30% protein by weight, while carbohydrates formed the bulk of the composition. The evidence on record, including expert opinions and technical literature, indicated that protein concentrates ordinarily contain a far higher protein percentage, and that textured protein products are obtained by processes such as spinning or extrusion to simulate meat texture. The manufacturing process adopted by the assessee did not involve elimination of constituents of protein flour or any texture-developing process. The Revenue did not rebut the technical material or discharge the burden of proving the disputed classification. On the basis of the product composition, manufacturing process, and end-use as ready-to-eat food, the goods were more appropriately classifiable under the residuary food preparation heading.

Conclusion: The products were not classifiable as protein concentrates or textured protein substances. Classification under Heading 2106 90 99 was correct and the assessee was entitled to the benefit of Notification No. 3/2006-C.E. dated 01.03.2006.

Ratio Decidendi: In classification disputes, the Revenue must prove the claimed tariff classification, and where the product composition, manufacturing process, expert evidence, and common parlance do not support the asserted specific heading, classification must follow the more appropriate residuary entry.

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