TMI Blog1977 (6) TMI 102X X X X Extracts X X X X X X X X Extracts X X X X ..... The first petitioner is a registered partnership firm carrying on the business of pharmaceutical works of manufacture and production of patented and proprietary medicines. The first petitioner firm is the lessee of the second petitioner, and the business premises are owned by the second petitioner company. The essence of chicken is produced or manufactured by the first petitioner besides other medicinal goods. The first petitioner is paying excise duties to the authorities under the Central Excises and Salt Act. Declaration of particulars of goods produced or manufactured and intended to be removed by the first petitioner with full particulars of the goods with drug Schedule was submitted by the first petitioner to the Central Excise Autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is worthwhile to state how the essence of chicken is manufactured. Annexure in the material papers, which is an order passed by the Government of India on the Revision Petition under S. 36 of the Act sets out the process as follows : The commercial essence of chicken is a hydrolysate of chicken flesh. The flesh along with the bones is finely minced suspended in water and enzymatically digested with Papain at the optimum PH under cold process until the maximum formal titre is obtained. Thus, it is not boiled as in the case of preparation of soup. The tariff description of Prepared or Preserved Foods as included in the First Schedule to the Central Excises and Salt Act, 1944 is as follows : 1B. Prepared or Preserved Foods put up ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... broad sense, the term meat may include poultry and game. It is true as observed by the Supreme Court in M/s. Ram Krishana v. Janpad Sabha C.As No. 188/56 to 191/56 decided on 7-2-1962 at page 1079 of AIR 1962 SC 1073, it is a cardinal principle of statutory construction that the intention of the legislature should be gathered from the words of the enactment. If those words are incapable of the construction as was being contended for, that construction cannot be modified and the legislative intent with which that proviso was enacted supplemented by a reference to what the legislature did later. No doubt, there is authority for the proposition that when the meaning of the words used in an enactment is ambiguous or obscure, subsequent statut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dents before us that the essence of chicken is a meat extract. lt is possible that meat understood in the larger sense is inclusive of flesh of chicken but bones also enter into the process of manufacture of the essence of chicken. Under these circumstances, it is difficult for us to accept the contention that even understood in the wider sense of the word meat , essence of chicken is a meat extract. It is a product derived by processing chicken flesh and chicken bones both. 6. However, the problem assumes a different aspect when one comes to Entry 6 in the schedule to the notification soups and broths . lt is common ground that the essence of chicken is not a soup as ordinarily understood. However, the word `broth has to be properl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Supreme Court accepting this principle of what may be called the meaning of the word as known in the market place. Applying that test, the word `broth , it is obvious would apply to the essence of chicken because it is prepared by putting the flesh and bones of chicken in water and processing the same so as to ultimately use the same as some article of food. It is possible, as Sri Damodararao, learned counsel for the petitioner, urged before us that the essence of chicken is not used as an ordinary Item of food, but is used generally as a food in convalescence so as to provide nourishment for those who are in need of extra nourishment. It is same as other substances used and recommended for convalescence. The essence of chicken is evolve ..... X X X X Extracts X X X X X X X X Extracts X X X X
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