9911796707
TMI Blog2005 (8) TMI 15X X X X Extracts X X X X X X X X Extracts X X X X ..... de which the Original as well as the Appellate Authority held that Orange Fruity, Raspberry Kupple, Mango Fruity, Mango Kupple, Pista Candy etc. manufactured and cleared by them as "other than Ice-Cream" are entitled for benefit of Nil rate of duty in terms of Notification No. 12/90-C.E., dated 20-3-1990 and Notification No. 4/93 dated 28-2-1993. 2.None appeared for the Respondents. After hearing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he preparation is ranging from 6% to 9% whereas in terms of provisions of Prevention of Food Adulteration Act (PFA), the products containing less than 10% milk fat are not to be considered Ice-Cream. As such, it has been held by the below authority that inasmuch as the product contains less than 10% of milk fat they cannot be considered as Ice-Cream. 3.The Revenue's contention is that when there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity, Mango Kupple, and Raspberry etc, which are being cleared by them as "other than Ice-Cream" (emphasis provided). As such it becomes clear that the products are not known as Ice-Cream. The Revenue has not produced any evidence before us to show that the above products in question are known as Ice-cream in the common parlour. As we are of the view that first criteria laid down in the explanation ..... X X X X Extracts X X X X X X X X Extracts X X X X
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