https://www.taxtmi.com/caselaws?id=85831 Skimmed milk powder packed in polythene bags for captive use in regeneration of milk within the assessee's own factories was not treated as prepared or preserved food put up in unit containers ordinarily intended for sale. That factual use defeated classification under Tariff Item 1B, and the exemption notification referring to skimmed milk powder supported the same result. On that basis, the duty demand could not be sustained. The stated later tariff position did not change the outcome, since the goods were not cleared for sale to third parties but for internal manufacturing use. en-us Wed, 25 Sep 1996 00:00:00 +0530 Mon, 08 Aug 2011 13:35:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85831 Skimmed milk powder packed in polythene bags for captive use in regeneration of milk within the assessee's own factories was not treated as prepared or preserved food put up in unit containers ordinarily intended for sale. That factual use defeated classification under Tariff Item 1B, and the exemption notification referring to skimmed milk powder supported the same result. On that basis, the duty demand could not be sustained. The stated later tariff position did not change the outcome, since the goods were not cleared for sale to third parties but for internal manufacturing use. Case-Laws Central Excise Wed, 25 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85831