https://www.taxtmi.com/caselaws?id=83571 A tonic or food supplement made by mixing chemical ingredients in specified proportions was treated as a synthetic preparation and not as "prepared or preserved food" in the ordinary sense. On that basis, it fell under the residuary Tariff Item 68 rather than Tariff Item 1B. Exemption under Notification No. 17/70 was unavailable because it depended on the goods first answering the description of prepared or preserved food. Exemption under Notification No. 234/82 also failed because the product was not the kind of food product or food preparation covered by that schedule. The departmental appeal therefore succeeded and the exemption claim was rejected. en-us Fri, 02 Sep 1994 00:00:00 +0530 Thu, 14 Jul 2011 12:41:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83571 A tonic or food supplement made by mixing chemical ingredients in specified proportions was treated as a synthetic preparation and not as "prepared or preserved food" in the ordinary sense. On that basis, it fell under the residuary Tariff Item 68 rather than Tariff Item 1B. Exemption under Notification No. 17/70 was unavailable because it depended on the goods first answering the description of prepared or preserved food. Exemption under Notification No. 234/82 also failed because the product was not the kind of food product or food preparation covered by that schedule. The departmental appeal therefore succeeded and the exemption claim was rejected. Case-Laws Central Excise Fri, 02 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83571