9911796707
TMI Blog1983 (10) TMI 173X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. The main issue in this case is whether the foodstuff "Paushtik" manufactured by the appellants is eligible for exemption from duty under Notification No. 17/70-C.E. dated 1-3-70 as amended. According to the appellants, "Paushtik" is a low cost nutrition food meant for supply to the U.P. Government for free supply to school children. It cannot be used for making beverages, invalid foods and gruels by mixing with or boiling in water, but is simply a snack not requiring any mixing. 3. In the classification list dated 10-3-78 filed by them, the appellants had indicated the classification of this product as being under Item 1B of the Central Excise Tariff Schedule but claimed that it was exempted from duty (they did not specify the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... schedule annexed to Notification No. 17/70-C.E. dated 1-3-1970". 4. Appearing for the appellants, Shri Kohli argued that the wording of Serial No. 14 reproduced above did not cover their product which was ready to eat and did not have to be mixed or boiled with milk or water. He stated that the fact that the product was ready to eat and did not require such mixing or boiling with milk or water had been accepted by the Appellate Collector and there was no doubt on this point. 5. Invited to reply on this point, Shri Tayal argued that the schedule to Notification No. 17/70 also listed several products which were ready to eat. According to him, therefore, the fact that a product was ready to eat did not exclude it from the scope of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... scope of Item 68 of the Central Excise Tariff Schedule. Shri Kohli submitted that even in that case it would not be dutiable, being covered by Notification No. 55/75-C.E. dated 1-3-75, which exempted all kinds of food products and food preparations falling under Item 68. 9. Neither the appellants nor the Appellate Collector have referred to any statutory or standard definitions of the expression "unit containers". The appellants themselves had, in their classification list, shown the product as falling within Item 1B. Since the appeal deserves to succeed on the basis of the appellants' contention that the product does not come within the scope of Serial No. 14 in the schedule to Notification No. 17/70, we do not find it necessary to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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