https://www.taxtmi.com/caselaws?id=253689 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. en-us Wed, 19 Mar 2014 00:00:00 +0530 Mon, 01 Dec 2014 16:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253689 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. Case-Laws Central Excise Wed, 19 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253689