In the case of Dalmia Industries Ltd., the Tribunal held that, Partially skimmed rnilk powder and skimmed milk powder are different products inasmuch &s, the expression skimmed milk powder means completely skimmed milk powder. The product is essentially partially skimmed milk which was sweetened and to which certain additives like vitarnins, minerals were added. The product is thus classifiable under sub-heading 0401.19. The said decision of Tribunal was overruled by Larger Bench of Tribunal in the case of Abbott India Ltd Vs. CCE, Goa [2009 (236) ELT 663 (Tri.-LB)]. In any case, thesejudgments were delivered in the context of old Central Excise Tariff,, which had only upto 6 digit entries, unlike the present 8 digit entry (upto tariff item level); further there have been many other changes in the tariff, such as chapter Note 4 to Chapter 4 referred to in these judgments is no longer existing in the Customs Tariff. The case thus does not have any relevance to the present issue as the product involved, and facts of the case and tariff structure are different. Further the Customs Tariff and HSN are presently aligned.
