Pasteurisation of milk treated as prima facie manufacture, leading to waiver of pre-deposit and stay of recovery.

Pasteurisation of milk was treated as a process necessary to make milk marketable to consumers, and on a prima facie view it was considered to fall within Chapter Note 6 of Chapter 4 of the Central Excise Tariff. On that basis, the Tribunal admitted the appeal without insisting on pre-deposit of the disputed dues and stayed recovery during pendency of the appeal.

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Issues: Whether the process of pasteurisation of milk is prima facie covered as manufacture under Chapter Note 6 of Chapter 4 so as to justify waiver of pre-deposit and stay on recovery.

Analysis: The process was treated as one necessary to make milk marketable to the consumer. On a prima facie view, the Tribunal considered that such process falls within the scope of Chapter Note 6 in Chapter 4 of the Central Excise Tariff and therefore merited admission of the appeal without insisting on pre-deposit of the disputed dues.

Conclusion: Waiver of pre-deposit was granted and recovery of the demanded dues was stayed during pendency of the appeal.

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