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2014 (6) TMI 1066 - HC - Indian LawsClassification of goods - Rusks - covered by Schedule 1 of the Employees Provident Funds & etc. Act, 1952 or not - HELD THAT:- The word 'Rusks' has been defined in Concise Oxford English Dictionary Eleventh Edition, Revised (Indian Edition) to mean a dry biscuit or a piece of twice-baked bread especially as prepared for use as baby food - Similar is the meaning attached to the word 'Rusks' in Collins Cobuild Advanced Learner's English Dictionary, New Edition as hard, dry biscuits that are given to babies and young children. Thus, Rusks can either be treated as biscuit or a bread both of each are covered under the above entry of Schedule 1 of the Act. Accordingly, any industry manufacturing Rusks would be covered by the provisions of the aforesaid Act. Petition dismissed.
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