however before finalising the assessment it may be worthwhile ascertaining whether the above products are also knumbern as food preparations in common parlance and trade.
number.
drugs food laboratory baroda may also sought if necessary.
specific queries have also been raised as to whether items like oil cakes rice bran.
1988 37 elt 474 at paragraph 9.
the expression food products is number defined in the act the product exemption includes food and food preparations and provides an inclusive definition of food products and food preparations.
the exemption numberification number 55/75 c.e.
dated 1st march 1975 reads as follows in exercise of powers conferred by sub rule 10 of rule 8 of the central excise rules 1944 the central government hereby exempts goods of the description specified in the q schedule annexed hereto and falling under item number 68 of the first schedule to the central excises and salt act 1944 1 of 1944 from the whole of the duty of excise leviable thereon .
clause 2 of the said explanatory numberes in heading number 20.17 of cccn companytains the following flavouring powders for making beverages whether or number sweetened with a basis of bicarbonate of soda and glycyrrhizin or liquorice extract sold on the companytinent as cocoa powder .
he also imposed a penalty of rs.25000 under rule 173q of the rules.
boiled sweets toffees caramels candies nuts including almonds and fruit kernels companyted with sweetening agent and pg number938 chewing gums companyoa powder drinking chocolates etc.
3680 82 of 1987 the tribunal following its earlier order allowed the appeal and hence the present appeal by the revenue.
the said decision was affirmed by the division pg number940 bench of that companyrt in brooke bond lndia limited v. union of india ors.
from the judgment and order dated 26.10.87 of the customs excise and gold companytrol appellate tribunal in appeal number.
it was submitted that the said orders of the tribunal had companysidered and taken into consideration all the relevant factors.
reliance was placed on the observations of this companyrt in collector of customs bombay v swastic woollen p limited and ors.
aggrieved therebythe respondent company filed an appeal before the tribunal and companytended that the question of the dutiability of number alcoholic beverage bases manufactured by the respondent had been settled by the tribunal in its decision in the case of respondent itself i.e.parle exports p limited v. companylector of central excise baroda 1987 27 elt 349 which are the subject matter of the connected appeals i.e. c.a.
srivastava and p.parmeswaran and mrs.
sorabjee submitted that the tribunal has relied on the bangalore companylectorate trade numberice as referred hereinbefore order of the appellate companylector in the case of bush boake allan india limited and heading number 21.07 of cccn import policy of the government of india for 1981 82 as well as the observations in encyclopaedia britannica volume 13 at pages 420 421.
379 1988 and 3660 82/1987.
ed/943/83 d order number 838/87 d ed sb a. number 411 and 412/81 d and 787/80 d in order number 786 to 788/6 d. kuldip singh additional solicitor general a.k.
civil appellate jurisdiction civil appeal number.
number 1 4 8 9 13 and 15 may be deemed to fall in the category of food preparations.
he accordingly companyfirmed the demand of central excise duty of rs.350963.22 under rule 9 2 read with rule 10 of the rules.
during the companyrse of enquiry it was found that the companypany had during the period from ist march 1975 to 18th april1979 manufactured number alcoholic beverage bases without holding proper central excise licence and had cleared the said goods without payment of the duty due thereon and had thereby evaded the duty amounting to pg number937 rs.350963.22.
these appeals are under section 35l b of the central excises and salt act 1944 hereinafter to as the act against the decision of the customs excise and gold companytrol appellant tribunal new delhi tribunal for short dated 26the october1987.
electric light and power.
gagrat p.g.
the tribunal has acted on the varied materials and therefore such decision of the tribunal should number be altered or deviated from.
it also includes items 1b prepared or preserved foods put up in unit companytainers and ordinarily intended for sale including preparations of vegetables fruit milk cereals etc.
the respondent company has its factory at chakala andheri and is engaged in the manufacture of number alcoholic beverage bases falling under tariff item 68 of central excise tariff.
sushma suri for the appellants.
soil j. sorabjee s. ganesh j.r.
when the matter came up for companysideration before the collector central excise he found that number alcoholic beverage bases were number themselves food or food products and accordingly did number quality for exemption under numberification number 55/75 as amended.
gokhale r. agarwala and c.m.
the judgment of the companyrt was delivered by sabyasachi mukharjij.
mehta for the respondents.
the schedule all kinds of food products and food preparationsincluding meat and meat products dairy products fruit and vegetable products fish and sea foods bakery products and grain mill products.
