https://www.taxtmi.com/caselaws?id=107389 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. en-us Tue, 01 Apr 2003 00:00:00 +0530 Thu, 22 Mar 2012 11:22:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107389 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. Case-Laws Central Excise Tue, 01 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107389