NESTLE INDIA LTD. Vs. CCE

JUDGEMENT

(1.) The main issue raised in these appeals is the classification of two items manufactured by the appellant in their factory at Moga, Punjab. These items are "Nescafe 3 -in -1" and "Nescafe Pre -mix". The appellants claimed classification under subheading 21.08 of the Central Excise Tariff. The impugned order rejected that claim and confirmed classification under heading 2101.10. The present appeal challenges that order of classification. The heading in question read as under:

(2.) The impugned order in appeal has noted that heading 21.01 specifically covers coffee products while 21.08 is a residuary entry covering edible preparations. The Commissioner also has noted that 2101.10 specifically covers preparations with a basis of coffee extract and coffee extract is the ingredient, which gave the items their character, and commercial identity. Other ingredients like sucrose, partly skimmed milk powder, and maltodextrine being subsidiary items. The order also went the fact that both the products are used for preparing coffee. Regarding the appellants claim that the goods would be specifically covered as "preparations consisting of tea or coffee and milk powder, sugar and any other added ingredients mentioned as falling under chapter heading 21.08 in note 9(b)(g) of chapter 21 of the Central Excise tariff, the Commissioner has noted that that note related to preparations consisting of coffee, and not of coffee extract or essence as in the case of the present item.

(3.) The impugned order has further noted that in the appellant's own case reported in 1994 (71) ELT 850 this Tribunal has held that the correct classification of a similar product, namely instant coffee chicory blend was under sub heading 2101.10 and that classification have been upheld by the Apex Court [reported in 1995 (76) ELT 1233 (SC)].