2015 (2) TMI 512

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....e, Ensure, Glucerna, Isomil and Prosure" under 59 Bill of Entry during the period April to July 2011 and claimed the benefit of CVD exemption under Notification No. 02/2011-CE dated 01/03/2011 {vide Sl. No. 8 or 10 (i)} which covers "all kinds of food mixes, including instant food mixes" and "ready to eat packaged food". The department was of the view that the goods under import are not food mixes but food supplements having medicinal qualities containing "specific proteins, minerals and vitamins with sustained release of strength. Accordingly, the exemption under Notification was denied and a differential duty demand of Rs. 3,18,64,236/- was confirmed along with interest thereon. The appellant preferred an appeal before the lower appellate....

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....% and the balance is minerals and vitamins. Similarly, in the case of the product called "Ensure" it consists of carbohydrates 54.3%, Fat 29.2%, Protein 14.8%, FOS 1.7% and the balance vitamins and minerals. It is a complete balance nutritional product for early recovery from illness and provides all essential nutrients in the diet and can be used as a sole source of nutrition. The product is used by elderly patients. The usage is by mixing the product in water till they are dissolved and consumption thereafter. Thus, the product under importation are food mixes meant for children or elderly persons and therefore, it falls squarely within the scope of the exemption which covers "all kinds of food mixes including instant food mixes". He also....

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....al, reported in 2011 (268) ELE 536 (Tri-Del) wherein it was held that "food supplements" would not come within the scope of "food mixes". In the said case the food supplement consisted of only minerals and vitamins and this Tribunal while considering the interim stay held that the food supplement consisting of minerals and vitamins will not be eligible for the benefit of Notification No. 03/2006-CE dated 01/03/2006. 5. We have carefully considered the rival submissions. 5.1 We have perused the literature and also seen the packages of the food products of both "Pediasure", "Ensure" and "Prosure"*. The "Pediasure" is an instant food consisting of starch, sugar, oil, etc., with minor quantities of minerals and vitamins. The product "Ensure" ....