Excise on flight catering meal trays rejected prima facie, with pre-deposit waived on parity and branding treated as source information.

Flight catering meal trays were treated as an assembly of food items sourced from the appellant's factory and the market, and the activity was held prima facie not to amount to manufacture for excise purposes. The presence of a brand name on the cutlery package was viewed only as source identification information, not as a factor creating excisability. Relying on parity with a similar stay order in another catering matter, the tribunal found a prima facie case in favour of the appellant and waived the pre-deposit of duty, interest and penalty.

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Issues: Whether the meal trays supplied in flight catering amounted to manufacture attracting excise duty and whether the appellant was entitled to waiver of pre-deposit.

Analysis: The meal tray was treated as an assembly of food items prepared in the appellant's factory and procured from the market, and the activity was found, prima facie, not to amount to manufacture for excise purposes. The placement of the brand name on the cutlery package was viewed only as information indicating the catering source. A similar stay order in another catering matter was also relied upon to support parity.

Conclusion: The appellant made out a prima facie case for waiver of pre-deposit, and the condition of pre-deposit of duty, interest and penalty was waived.

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