TaxTMI 
TaxTMI 
2024 (5) TMI 338
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....ls) which was dismissed by impugned order dated 16.02.2022. Therefore, the present appeal is filed by the appellant. 2. Shri S J Vyas Learned Counsel appearing on behalf of the appellant submits that the goods are not covered under entry No. 9 of schedule IV for the reason that scope of such entry is restricted due to the word "i.e." accordingly it applies to only following goods: i) Protein concentrates and textured protein substances ii) Sugar-syrups containing added flavouring or colouring matter, not elsewhere specified or included; The appellant's goods are not covered in either of the above entries. Therefore, it cannot be classified under Sr. No. 9 therefore the correct entry is Sr. No. 453 of Schedule III. He submits that the identical issue has been considered in the following judgments:- • State of Tamil Nadu vs. Pyare Lal Malhotra SUPREME COURT - 1983 (13) ELT 1582. • Bansal Wire Industries [2011 (269) ELT 145]. • IndusInd Media & Communications Ltd. 2019 (368) ELT 235 (SC) • Jagson International Ltd. 2015 (323) ELT 243 (SC) • Polyglass Acrylic Mfg. Co. Ltd. 2003 (153) ELT 276 (SC) ....
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....ds. We find that the issue to be decided in the present case is that appellant's imported goods whether fall under Sr. No. 9 of Schedule IV attracting 28% IGST as claimed by the department or under Sr. No. 453 attracting 18% IGST as claimed by the appellant. For the ease of the reference, IGST Tariff Entry, Sr. No. 9 of Schedule IV and Sr. No. 453 Schedule III are reproduced below:- CTH Description of goods 2106 Food preparations not elsewhere specified or included 21069099 --- Other Sr.No. Chapter/ Heading / Subheading / Tariff item Description of Goods Rate of IGST 9 2106 Food preparations not elsewhere specified or included i.e. Protein concentrates and textured protein substances, Sugar-syrups containing added flavouring or colouring matter, not elsewhere specified or included; lactose syrup; glucose syrup and malto dextrine syrup, Compound preparations for making non-alcoholic beverages, Food flavouring material, Churna for pan, Custard powder 28% 453. Any Chapter Goods which are not specified in Schedule I, II, IV, V or VI There is no dispute that the goods imported by the a....
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....ts MuscletechHydrocut 90 caps Robusta coffee extract, Papaya Saffron extract, Blackberry, Caffeine anhydrous, Amla extract. Tablets From the reading of Sr. No. 9, it is seen that the description of goods covers food preparations not elsewhere specified or included i.e. Protein concentrates and textured protein substances, etc. From the description of the goods imported by the appellant, clearly do not fall under the description Protein concentrates and textured protein substances. Since, in the entry the word "i.e." is prefixed that means only the description mentioned after "i.e." are covered because i.e. denotes the specific item. Therefore, as per the list of the item imported by the appellant, none of the goods is covered under Protein concentrates and textured protein substances. Therefore, the aappellant's imported goods are not covered under Sr. No. 9. The appellant claimed the IGST rate @ of 18% as per Sr. No. 453 of Schedule III, which reads as goods of any chapter which are not specified in schedule I,II,IV,V or VI. As discussed above, the appellant's goods is not specified in schedule IV which is claim of the department. The same will fall under Sr. No. 453. ....
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....dible preparations in ready for consumption form 453 Any Chapter Goods which are not specified in Schedule I, II, IV, V or VI Schedule IV - 28% S. NO. Chapter / Heading/Sub heading/Tariff Item Description of Goods (1) (2) (3) 9. 2106 Food preparations not elsewhere specified or included i.e. Protein concentrates and textured protein substances, Sugar-syrups containing added flavouring or colouring matter, not elsewhere specified or included; lactose syrup; glucose syrup and maltodextrine syrup, Compound preparations for making non-alcoholic beverages, Food flavouring material, Churna for pan, Custard Powder 5. The department seeks to apply serial No. 9 of the aforesaid Notification. From the entry of Serial No. 9 there are certain specific items which are covered in the description of goods under Serial No. 9 wherein the impugned goods of the appellant are not appearing, therefore, in our view, the appellant's imported goods do not fall under Serial no. 9. We find that the lower authorities have contended that the food preparation not elsewhere specified and included suffixed with "i.e." means all the products of the heading 2106 shal....
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....pression "that is to say" is employed to make clear and fix the meaning of what is to be explained or defined. Such words are not used as a rule, to amplify a meaning while removing a possible doubt for which purpose the word "includes" is generally employed. In unusual cases, depending upon the context of the words "that is to say", this expression may be followed by illustrative instances. (See State of T.N. v. PyareLal Malhotra [1976 (1) SCC 834], Mahindra Engineering and Chemical Products Ltd. v. Union of India [1992 (1) SCC 727]; SaitRikhajiFurtarnal v. State of A.P. [1991 Supp (1) SCC 202]; and R. Dalmia v. C.I.T. [1977 (2) SCC 467]. 17. The expression "that is to say" is descriptive, enumerative and exhaustive and circumscribes to a great extent the scope of the entry. (See Commissioner of Sales Tax, M.P. v. Popular Trading Company, Ujjain [2000 (5) SCC 511]." 18. The expression "that is to say" in sub-heading 2710.60 has to be interpreted to be words of limitation. The fact that sub-heading 2710.60 contains an exclusion clause goes to show that there may be other lubricating oils which may fall in the residuary heading "others". 19. The sub-headin....