1998 (10) TMI 199

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....uld be under Tariff sub-heading 0401.19, while Revenue has classified the product under Tariff 0401.13. The period in dispute before us is 1991-92. Relevant tariff heading and sub-heading are given below : Heading No. Sub-Heading No. Description of goods Rate of duty     1 2 3 4   0401.01   Milk and cream, concentrated or containing added sugar or other sweetening matter         - In or in relation to the manufacture of which any process is ordinarily carried on with the aid of power:       0401.11 - Flavoured milk, whether sweetened or not, put up in unit containers and ordinarily intended for sale. Nil   &nb....

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.... in the report 1998 (97) E.L.T. 402. She therefore, submits that on this short ground itself, the impugned order deserves to be set aside. Since there is no other ground before the authority below to decide the question of classification, the said matter of classification deserves to be decided in favour of the appellants. 5. Apart from the aforesaid ground ld. Advocate Ms. Shruti Choudhary for the appellants submits that although the description of the tariff sub-heading 0401.13 has been amended with effect from Budget of 1991, nevertheless she submits that the said tariff heading will not be applicable in the present case because the product is added with sugar as mentioned above. In support of her proposition, she draws attention....

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.... sub-heading 0401.13 would squarely apply to the product in question in-as-much as the period of dispute relates to subsequent to the amendment made in the Budget of 1991. On the plea taken by the appellant relating to the expression of "whether sweetened or not", ld. JDR submits that this ground was not put forth before the lower authorities and this ground cannot be taken at this stage. If this point is allowed by the Tribunal, this requires to be taken up before the lower authorities. 7. We have heard carefully the pleas advanced from both the sides. We observe from the classification list (which is in dispute before us and is available at page 27 of the appeal papers) that the said classification list is bearing No. 15/91-92 and....