Broad construction of food mix exemption covers instant preparations meant for mixing with water before consumption.

Imported instant preparations composed mainly of starch, sugar, protein and oils, and designed to be mixed with water before consumption, were treated as "all kinds of food mixes including instant food mixes" for CVD exemption under Notification No. 02/2011-CE dated 01/03/2011. The broader notification language was read to cover food mixes without requiring suitability for all persons or age groups. A Revenue distinction based on intended age category or medical support was found insufficient, particularly where the cited comparator involved products made only of minerals and vitamins. Earlier decisions adopting a broad construction of comparable preparations as food mixes were followed.

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Issues: Whether the imported products, on their composition and manner of consumption, fell within the expression "all kinds of food mixes including instant food mixes" and were therefore eligible for CVD exemption under Notification No. 02/2011-CE dated 01/03/2011.

Analysis: The products were found, on the literature and packaging, to be instant preparations substantially consisting of starch, sugar, protein and oils, with only minor quantities of minerals and vitamins, and were meant to be mixed with water before consumption. The notification covered all food mixes, and did not require that the mixes be suitable for all persons or all age groups. The distinction drawn by the Revenue based on the products being intended for particular age categories or medical support was held insufficient, since the case relied upon by the Revenue concerned products consisting only of minerals and vitamins. The Tribunal followed the broader construction adopted in earlier decisions treating comparable preparations as food mixes.

Conclusion: The imported products were held to be food mixes eligible for exemption under Notification No. 02/2011-CE dated 01/03/2011, and the assessee succeeded.

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