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TMI Blog1975 (10) TMI 23X X X X Extracts X X X X X X X X Extracts X X X X ..... t up in unit containers and ordinarily intended for sale including preparations of ........milk......." In exercise of the power of the Central Government under sub-rule (1) of Rule 8 of the Central Excise Rules, 1944 and in supersession of the earlier notifications the Central Government issued Notification No. G.S.R. 339, dated the 1st March, 1970 exempting prepared or preserved foods falling under Item No. 1B of the First Schedule of the Excise Act other than those specified in the Schedule annexed to the notification from the whole of the duty of excise leviable thereon. In the Schedule is mentioned as Items 12 and 13 : "12. Milk powder but excluding such powder specially prepared for feeding of infants;" "13. Condensed milk, whether ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t that for the purpose of levy of excise duty or any other similar tax the description of goods as popularly and commonly understood has to be taken as the description of the same goods in the relevant provisions of the statute or the Rules. In this case there are materials to show that condensed milk and condensed skimmed milk are two different items of milk preparations. In common parlance milk means the full cream milk as milched from the cattle. It becomes skimmed milk when cream i.e., fat is extracted from milk. Thereafter the skimmed milk which also can be called a form of preparation of milk is known as such. It becomes easy to digest and is used in preparation of other milk products which are different from the milk products prepare ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ilk only "fresh milk" is mentioned. Such a handling of the description of the milk products and preparations does indicate that the Central Government when it mentioned condensed milk in Item 13 of the notification dated the 1st March, 1970 it meant to exclude from exemption only condensed milk of full cream milk and not the condensed skimmed milk prepared from skimmed milk. The milk preparation condensed skimmed milk prepared from skimmed milk fell within the Exemption Notification and not within excluded Item 13. 3. Some support, although a feeble one, can be lent to the above view with reference to Rule 42 of the Prevention of Food Adulteration Rules, 1955. In clause (6) of the said Rules are mentioned the forms of label to be put on co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eaning of Item 1B of the First Schedule, a licence to manufacture such milk would be required. If any goods specified in the First Schedule are exempted from the levy of excise duty by the Central Government in exercise of their power under Rule 8(1) of the Central Excise Rules, that cannot affect the manufacture of the said goods. But in this case we are not concerned to find out whether the petitioner was manufacturing condensed skimmed milk without a licence and if so, whether it was commiting any offence. But even assuming that the petitioner had a manufacturing licence under Section 6 of the Act only for manufacture of condensed milk that by itself will not take condensed skimmed milk out of the Exemption Notification and include it in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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