Exemption notification definition controls classification: common parlance, not another statute's standard, determined the ice-cream dispute.

An exemption notification defining "ice-cream" was construed on its own terms, requiring the goods to be commonly known as ice-cream or kulfi and to use milk, cream or another milk product. The lower authorities wrongly relied on the Prevention of Food Adulteration Act's 10% milk-fat standard, but the applicable notification could not be read by importing a different statutory definition. On the recorded facts, the products were marketed and cleared as other than ice-cream, and no evidence showed common parlance treatment as ice-cream. The notification's first condition was therefore not met, so the exemption remained available and the revenue appeals failed.

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Issues: Whether the products cleared as orange fruity, raspberry kupple, mango fruity, mango kupple, pista candy and similar items were ice-cream within the meaning of the exemption notification so as to deny nil rate of duty.

Analysis: The notification itself contained the governing definition of "ice-cream" and required that the preparation be commonly known as ice-cream or kulfi and that milk, cream or any other milk product be used. The lower authorities had relied on the Prevention of Food Adulteration Act to hold that the goods were not ice-cream because they contained less than 10% milk fat. That approach was held to be incorrect because, where the notification furnishes its own definition, the classification must be determined under that notification and not by importing a definition from another enactment. On the facts recorded, the goods were marketed and cleared as "other than Ice-Cream", and no evidence was produced to show that they were commonly known as ice-cream in the market.

Conclusion: The first condition in the notification was not satisfied, the goods were not ice-cream, and the exemption under the relevant serial was available; the revenue appeals failed.

Ratio Decidendi: Where an exemption notification contains its own definition, the goods must be classified strictly by that definition and by common parlance, and not by importing a definition from another statute.

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