TMI Blog1980 (7) TMI 108X X X X Extracts X X X X X X X X Extracts X X X X ..... who observed that the impugned goods are not food products and food preparations so as to be eligible for the exemption under the notification. The order of the Assistant Collector was confirmed by the Appellate Collector in the appeal filed by the petitioners. The petitioners have filed a revision application against the order of the Appellate Collector, they sought a personal hearing which was granted by the Government. 2. The petitioners have contended that the goods in question are food products within the meaning of the exemption notification. They have stated that the goods are used for giving flavour to other foods and since the notification covers "All kinds of food products and food preparations", the goods would be covered wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions which normally go to constitute a meal-curry and rice, sweetmeats, pudding, cooked vegetables and so forth. One does not usually think separately of the different preparations which enter into their making, of the various condiments and spices and vitamins, any more than one would think of separating in his mind the purely nutritive elements of what is eaten from their non-nutritive adjuncts." In the light of the aforesaid observations the food colour and food flavours manufactured by the petitioners cannot be considered as either food products or food preparations, considering the fact that the goods cannot be consumed as such by a normal human being. 4. It is well-settled that in interpreting items in a taxing statute recourse s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... parlance the goods are not known as food products or food preparations. The Government observe that the Bombay High Court interpreted the tariff item 21(2) of-the Customs Tariff having the test of commercial parlance in mind and by applying the test laid down by the High Court and the Supreme Court it is quite clear that food flavours and food colour preparations manufactured by the petitioners cannot be considered as either a food product or food preparation. No doubt they may improve taste or to some extent the appearance of food products and/or food preparations but by themselves they could not be legitimately consumed directly or after processing such as cooking, dissolving, or boiling in water etc. for human consumption independently. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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