Per V.K. Agrawal : The issue involved in this Appeal, filed by M/s. Nestle India Ltd., is regarding dutiability of inter-mixture of vitamins.

2. Shri V. Lakshmikumaran, learned Advocate, submitted that the Appellants manufacture infant foods chargeable to Nil rate of Central Excise duty; that for the purpose of manufacture of the infant foods, they buy various vitamins like vitamin A, Vitamin D, Vitamin E, etc. on payment of duty from the manufacturers of vitamins; that depending upon the requirement of the particular vitamin content to be present in the finished product, the various vitamins are mixed in a pre-determined ratio with the help of electro mechanical devices by effecting a uniform dispersion of liquid, semi solid or solid ingredients of a mixture by means of mechanical agitation; that after mixing the vitamins, the item so obtained, which is called inter mixture of vitamins, is stored in plastic drums/aluminium bottles; that in order to identify the particular inter-mixture of vitamins which has to be used in the particular grade of finished product, a sticker is affixed on the drum giving the details regarding the content of the drum and are thereafter used in the