1993 (4) TMI 86 - SCH - Central Excise

Summary

The Supreme Court upheld the decision that Food Flavours, Concentrates and essences are not considered "food products" or "food preparations" under the Exemption Notification No. 55/75-C.E. The appeal was dismissed as the Court agreed with the reasoning of the authorities under the Central Excise Act and the High Court. The decision was indirectly supported by a previous case.