https://www.taxtmi.com/caselaws?id=258536 A preparation made from basic food ingredients and consumable after adding water was treated as an instant food mix classifiable under Heading 2106, rather than a food supplement outside the exemption. The exemption entry was read to cover all kinds of food mixes, including instant food mixes, and the product's use as a meal replacement or by patients recovering from illness did not remove it from that scope. An expert certificate supported the classification, and a Board circular on ready-to-eat packaged food was held inapplicable to the food-mix dispute. On that basis, the exemption was applied and the demand and penalty were held unsustainable. en-us Wed, 24 Dec 2014 00:00:00 +0530 Tue, 09 Feb 2016 12:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258536 A preparation made from basic food ingredients and consumable after adding water was treated as an instant food mix classifiable under Heading 2106, rather than a food supplement outside the exemption. The exemption entry was read to cover all kinds of food mixes, including instant food mixes, and the product's use as a meal replacement or by patients recovering from illness did not remove it from that scope. An expert certificate supported the classification, and a Board circular on ready-to-eat packaged food was held inapplicable to the food-mix dispute. On that basis, the exemption was applied and the demand and penalty were held unsustainable. Case-Laws Central Excise Wed, 24 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258536