https://www.taxtmi.com/caselaws?id=73403 Non-alcoholic beverage bases were treated as food preparations for exemption purposes under Notification No. 55/75. The Tribunal, following its earlier view on identical goods, accepted that beverages may in an appropriate context also constitute food or food preparations. It rejected the Revenue's reliance on the Andhra Pradesh High Court decision as laying down any absolute rule that a beverage can never be food. In the absence of a statutory definition in the tariff or notification, classification could properly rely on the nature of the goods, expert opinion, and departmental testing reports. On that basis, the exemption was upheld and the demand and penalty could not be sustained. en-us Mon, 26 Oct 1987 00:00:00 +0530 Tue, 31 May 2011 16:47:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73403 Non-alcoholic beverage bases were treated as food preparations for exemption purposes under Notification No. 55/75. The Tribunal, following its earlier view on identical goods, accepted that beverages may in an appropriate context also constitute food or food preparations. It rejected the Revenue's reliance on the Andhra Pradesh High Court decision as laying down any absolute rule that a beverage can never be food. In the absence of a statutory definition in the tariff or notification, classification could properly rely on the nature of the goods, expert opinion, and departmental testing reports. On that basis, the exemption was upheld and the demand and penalty could not be sustained. Case-Laws Central Excise Mon, 26 Oct 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73403