https://www.taxtmi.com/caselaws?id=115550 A sugar-based ready-to-consume edible preparation marketed as jelly bites was treated as falling within the exemption entry for "sweetmeats or similar edible preparations" under Notification No. 6/2000-C.E. The term "sweet meat" was read as a generic description covering edible preparations under the residual Heading 2108.99, and not as a narrow reference only to traditional mithai sold at halwai shops. The broader expression "similar edible preparations" was also applied to the product. The earlier denial based on the place of sale or manufacture was rejected because the predecessor notification's factory-related limitation had been removed. en-us Wed, 15 Jun 2005 00:00:00 +0530 Wed, 30 May 2012 18:08:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115550 A sugar-based ready-to-consume edible preparation marketed as jelly bites was treated as falling within the exemption entry for "sweetmeats or similar edible preparations" under Notification No. 6/2000-C.E. The term "sweet meat" was read as a generic description covering edible preparations under the residual Heading 2108.99, and not as a narrow reference only to traditional mithai sold at halwai shops. The broader expression "similar edible preparations" was also applied to the product. The earlier denial based on the place of sale or manufacture was rejected because the predecessor notification's factory-related limitation had been removed. Case-Laws Central Excise Wed, 15 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115550