TaxTMI 
TaxTMI 
2024 (5) TMI 338
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.... 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) * Union of India v. Adfert Technologies Pvt. Ltd. 2020 (34) GSTL J138 (SC) * 2023 (10) TMI 964 CESTAT AHMEDABAD....
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.... 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 appellant is classified under 2106. Now the question to be answered is whether appellant's imported goods falls under Sr. No. 9 of Schedule IV or Sr. No. 453 of Schedule III of IGST Notification No. 01/2017- Integrated T....
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....ces, 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. Accordingly, the correct rate of IGST applicable is 18% under residuary entry Sr. No. 453 of schedule III of IGST Notification 01/2017- Integrated Tax (Rate) dated 28.06.2017, as amended. The very issue has been considered by this Tribunal in the case of Neuvera Wellness Venture wherein this Tribunal passed the following order:- ....
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....dded 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 shall fall under this description "food preparation not elsewhere specified and included" is suffixed with i.e. and with specified items which means that only the items which are described after the words "i.e."are only covered under this entry and no any other product. Admittedly, the appellant's product are not covered under any of the goods described in serial No. 9, therefore serial No. 9 is not applicable in the ....
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....tra [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-heading 2710.60 significantly uses two expressions. They are (i) "that is to say" and (ii) "excluding". The first expression is used in description, enumerative and exhaustive sense and to a great extent circumscribes the scope of the entry. But the second expression dilutes the pervasiveness by carving out an exception for the purpose of the particular sub-heading a particular type of lubricating oil. All other types of lubricating oil are covered by....