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1975 (10) TMI 23 - SUPREME COURTWhether condensed skimmed milk fell within the Exemption Notification No. G.S.R. 339, dated the 1st March, 1970 and not within the excluded Item 13 of that notification? Held that:- In Item 13 of the notification when the Government added the words "whether sweetened or not" it did mean to classify the condensed milk of sweetened or unsweetened variety but did not intended to include in Item 13 condensed skimmed milk whether sweetened or unsweetened. Even assuming that the petitioner had a manufacturing licence under Section 6 of the Act only for manufacture of condensed milk that by itself will not take condensed skimmed milk out of the Exemption Notification and include it in the excluded Item 13. For the purpose of levy of excise duty, therefore, condensed skimmed milk remains included in the Exemption Notification. Appeal allowed - direct the respondents not to enforce their demand of excise duty
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