Tariff classification under Chapter 4 excludes vitamins where the note omits them, and HSN notes cannot expand coverage.

Prior to 31-3-2005, Chapter 4 of the Central Excise Tariff Act, 1985 did not permit the addition of vitamins where Note 4 expressly listed only specified ingredients such as sugar, sweetening matter, flavours, added fruit and cocoa. HSN explanatory notes could assist classification, but could not enlarge the tariff scope beyond the express wording of the note. The settled position, as recognised by the Tribunal and the Supreme Court, was that adding vitamins took the product out of Chapter 4.

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Issues: Whether, prior to 31-3-2005, addition of vitamins to a product was permissible under Note 4 of Chapter 4 of the Central Excise Tariff Act, 1985 and whether such addition would keep the product within Chapter 4.

Analysis: Chapter 4 of the Central Excise Tariff Act, 1985 was not fully aligned with the HSN during the relevant period. Note 4 specifically permitted certain ingredients such as sugar, sweetening matter, flavours, added fruit or cocoa, but did not include vitamins. The Tribunal treated the earlier decision in Frozen Foods as having settled the point and held that HSN explanatory notes, though useful, could not override the tariff where the note itself consciously omitted vitamins. The larger bench agreed that the identical issue had already been settled by the Supreme Court.

Conclusion: Prior to 31-3-2005, addition of vitamins in a product would take it out of the purview of Chapter 4.

Ratio Decidendi: Where the tariff provision expressly omits a particular additive, HSN explanatory notes cannot be used to enlarge the scope of classification beyond the tariff note, especially when the Supreme Court has already upheld that interpretation.

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