Prepared and preserved food classification failed, leaving the exemption claim under the tariff notification unavailable.

The product was held not to be classifiable as prepared and preserved food under Tariff Item No. 1B, so the exemption claimed under Notification No. 17/70 was not available. The Tribunal's view that the product did not answer that description was found free from illegality or error, and the Court agreed that the exemption claim was untenable. The issue was therefore resolved against the assessee and in favour of the Revenue.

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Issues: Whether the product manufactured by the assessee was classifiable as prepared and preserved food under Tariff Item No. 1B so as to qualify for exemption under Notification No. 17/70.

Analysis: The order of the Tribunal had held that the product could not be treated as prepared and preserved food for the purpose of Tariff Item No. 1B. The Court found no illegality or error in that conclusion and agreed that the claim for exemption under Notification No. 17/70 was untenable.

Conclusion: The issue was decided against the assessee and in favour of the Revenue.

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