TaxTMI 
TaxTMI 
2016 (8) TMI 1059
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....see M/s Drytech Processors (I) Pvt. Ltd. and Commissioner - Central Excise have filed appeal against the common order-in-appeal dated 31.03.2009 passed by Commissioner (Appeals), Customs, Central Excise & Service Tax, Bhopal. 1.1. The matter here concerns mainly with the classification of two items namely Lever Ayush Poshak Rasayan and Lever Rakshak Rasayan . The other issue involved is invocation of extended period clause for charging differential duty for the period of five years preceding the relevant date. 2. Ld. Counsels for the assessee appellant, Shri T. C. Nair and Ms. M. M. Patil have given detailed submissions in support of the stand that the subject items deserve classification under chapter heading 2104.10 and/ or 2104 20 00. ....
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....M/s Hindustan Lever Limited and these items are Homogenous Composite Food Preparations which are homogenised mixtures of fruits and vegetables, conforming to the meaning assigned to Homogenous Composite Food Preparations, under Note 3 of Chapter 21. However on careful consideration we find that both these items cannot be called as Homogenous Composite Food Preparations which could fall under Chapter Headings 2104 20 00 or 2104 90 of Central Excise Tariff as claimed by the assessee namely M/s Drytech Processors. In this regard Note 3 to Chapter 21 is reproduced below. "3. For the purposes of heading 2104, the expression homogenised composite food preparations means preparations consisting of a finely homogenised mixture of two or more basi....
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.............. ..... (B) HOMOGENISED COMPOSITE FOOD PREPARATIONS ..... ......... ...... Homogenised composite food preparations are generally used as infant food and take the form of a smooth paste, of varying consistency, suitable for consumption either directly or after re-hearing. They are usually put up in airtight jars or cans in a quantity generally corresponding to one whole meal. (emphasis supplied) 4.2. Further, Explanatory Notes to HSN in case of Chapter Heading 2106 says as below: The heading (21.06) includes, inter alia: (1) ...... ........ (2) ...... ........ (3) ...... ........ (13) Preparations, often referred to as food supplements, based on extracts from plants, fruit concentrates, honey, fructose, etc. and c....