2003 (1) TMI 574

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... , Jt. CDR, for the Respondent. [Order per : C. Satapathy, Member (T)]. -  Shri T. Gunashekaran, learned Advocate for the appellants states that the issue is excisability of an intermediate product called WORT which comes into existence while manufacturing beer. He states that the department has claimed the same to be mart extract classifiable under sub-heading 1901.91. The impugned order co .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... se, Ahmedabad v. Ambalal Sarabhai Enterprises - 1989 (43) E.L.T. 214 (S.C.) (3)      Moti Laminates Pvt. Ltd. v. CCE, Ahmedabad - 1995 (76) E.L.T. 241 (S.C.) (4)      Union of India v. Delhi Cloth & General Mills Co. Ltd. - 1977 (1) E.L.T. (J 199) (S.C.) (5)      Nirlon Synthetic Fibres & Chemicals Ltd. v. Collector of C .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tions that production of beer involves a complex series of enzymatic reactions, the most important of these is the conversion of starch to a malt extract (wort). 3. The learned advocate for the appellants states that the decision in the case of Moti Laminates Pvt. Ltd. was rendered by a Three Judges Bench of the Supreme Court and ratio of that decision is to be given preference over the deci .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X