1996 (9) TMI 256

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.... for the respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The correct classification of the product known as "Sweet corn cream style", whether under sub-heading 1904.90 as confirmed by the Collector (Appeals) or under sub-heading 2107.91 as contended by the Revenue, is the issue for decision in this appeal which has been preferred by the Revenue against the order of the Collector ....

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....dded at a particular stage with prepared and filtered solution of salt and sugar mixed with the products during the process of manufacture already in the kettle. The product is further cooked and at a particular temperature quality parameters are checked and filled in cans. The cans are sealed and fur- ther processed under steam pressure and then cooled in cold water tanks. The cooled cans are rem....

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....mashed form. He therefore, held that it would not be excluded from Heading 19.04 but would be covered by the expression "prepared foods obtained by swelling or roasting of cereals or cereal products," as the maize obtained in grain form is soaked and swelled and cooked. The learned DR rightly points out that from the process of manufacture as set out above, it is clear that cereal is in grain form....

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....as emphasised only the process of swelling of cereals and has not considered the entire process of manufacture which includes mincing and addition of salt and sugar after cooking. The corn is in grain form and is pre-cooked and is, therefore, a prepared food obtained by application of several processes. Hence, it is excluded from Heading 19.04 and is appropriately classifiable under Heading 2107.9....