https://www.taxtmi.com/caselaws?id=81341 Exemption under Notification No. 38/78-C.E. for skimmed milk powder applied only when the powder was used to regenerate liquid milk, because the notification was directed to augmenting milk supply and was confined to that stated end use. Once the regenerated milk was further processed into sweetened flavoured milk, the use no longer matched the exempted purpose. On that reasoning, sweetened flavoured milk made from regenerated milk was outside the notification, and the duty demand on that product was sustainable. en-us Tue, 14 May 1991 00:00:00 +0530 Thu, 23 Jun 2011 18:40:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81341 Exemption under Notification No. 38/78-C.E. for skimmed milk powder applied only when the powder was used to regenerate liquid milk, because the notification was directed to augmenting milk supply and was confined to that stated end use. Once the regenerated milk was further processed into sweetened flavoured milk, the use no longer matched the exempted purpose. On that reasoning, sweetened flavoured milk made from regenerated milk was outside the notification, and the duty demand on that product was sustainable. Case-Laws Central Excise Tue, 14 May 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81341