https://www.taxtmi.com/caselaws?id=72580 Non-alcoholic beverage bases were construed as food products or food preparations for exemption purposes under Notification No. 55/75 because the expression in the notification was understood in trade and commerce, their composition and use matched the CCCN notes on food preparations, and the import policy treated them as foods. Definitions in the Prevention of Food Adulteration Act were held irrelevant due to their different statutory object, and the product was distinguished from the coffee-chicory blend considered in the cited High Court decision. The bases were therefore eligible for duty exemption under Serial No. 1 of the Schedule. en-us Fri, 26 Sep 1986 00:00:00 +0530 Fri, 20 May 2011 15:40:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72580 Non-alcoholic beverage bases were construed as food products or food preparations for exemption purposes under Notification No. 55/75 because the expression in the notification was understood in trade and commerce, their composition and use matched the CCCN notes on food preparations, and the import policy treated them as foods. Definitions in the Prevention of Food Adulteration Act were held irrelevant due to their different statutory object, and the product was distinguished from the coffee-chicory blend considered in the cited High Court decision. The bases were therefore eligible for duty exemption under Serial No. 1 of the Schedule. Case-Laws Central Excise Fri, 26 Sep 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72580