1997 (11) TMI 229

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....S. Sangia, JDR, for the Respondent. [Order per : Lajja Ram, Member (T)]. -  In this appeal filed by M/s. Ludhiana District Cooperative Milk Producers Union Ltd., the matter relates to the classification and dutiability of the skimmed milk powder, floor or chambers sweepings. The Addl. Collector, Central Excise, Chandigarh in his order dated 4-12-1990 had held that the floor sweepings we....

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....ance with the rules and regulations relating to Food Adulteration Act. They had to meet the specific requirements as laid down in the law for human consumption. Floor sweepings or chamber sweepings could not be sold as skimmed milk powder. 4. Under Heading No. 4.01, milk and cream concentrated or containing added sugar or other constituent matter was classifiable. Various products falling ....

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....t their classification under sub-heading 401.13 (sic) as related to the standard skimmed milk powder was correct. 6. The ld. Counsel had also assailed the order on the ground of limitation. He referred to the clarification issued by the jurisdictional Supdt. of Central Excise that the floor sweepings were not excisable. This letter from the Suptd., Central Excise is at Page 16 of the paper....