1998 (3) TMI 368

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....Nutran Nutritional Food Supplement (`NUTRAN' for short), to the benefit of exemption Notification No. 17/70-C.E., dated 1-3-1970. The Assistant Collector of Central Excise had by his order dated 5-11-1986 held that the nutran was a food product prepared with the basis of flour and was classifiable under Item No. 1B of the erstwhile Central Excise Tariff, and was covered by serial No. 14 of the Schedule to the Notification No. 17/70-C.E. In another appeal the classification of the product of Fodder Husk was determined by the Assistant Collector of Central Excise under his Order-in-Original dated 2-2-1987 as under sub-heading No. 2301.00 of the Central Excise Tariff. The classification of nutran was settled under sub-heading No. 1901-19 of th....

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....ties. 4. We have carefully considered the matter. The product Nutran had been described by the appellants as a Nutritional Food Supplement as under : "Easy to digest nutritional food supplement." Its use was recommended as under : "Nutran is recommended as a nutritional supplement during convalscence; prolonged debilitating conditions and fever; digestive disorder and where bland diet may be required; special conditions, such as, child growth, old age, pregnancy, lactation etc." According to the analysis made by the Chemical Examiner, Customs House Laboratory, Calcutta, the product `Nutran' is described as under : ".....soft white fine powder and is based on starch (barley powder). It contains carbohydrate, protein, f....

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....w taken in the order-in-original passed by the Assistant Collector of Central Excise, Calcutta. With regard to the fodder husk also, he referred to Chapter Note 2 of Chapter 11 and confirmed the classification under sub-heading No. 2301.00 as settled by the Assistant Collector of Central Excise, Calcutta. 6. The main contention of the appellants is that, the nutran was a product prepared with a basis of barley powder and was not a preparation on tha basis of flour. As regards fodder husk, it had been pleaded that it was not a product of the milling industry, but a waste of the milling industry and hence will not come within the purview of Chapter 23 of the Central Excise Tariff. 7. Notification No. 17/70-C.E., dated 1-3-1970....

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....  2 348     Barley 14 63 12  2  6 320     Rye 11 71 12  2  2 321     Rice 11 65 8  2  9 310     Buckwheat 10 64 11  2 11 318   Barley, among others, is also used to produce barley malt. For this purpose, the whole barely seed is steeped in water to allow the live germ to sprout. The sprouted barley having initiated growth now becomes much increased in exzymatic activity, especially starch-digesting amylase activity. The sprouted barley is next dried under mild heat so as not to inactivate its enzymes. The sprouted dried barley known as malt a....