https://www.taxtmi.com/caselaws?id=165558 Essence of chicken is classified by its trade and popular meaning when construing fiscal entries. Although chicken may broadly fall within meat, a product made from chicken flesh and bones was not merely a meat extract or meat juice under the specific schedule item. Processing the product in water for use as food gave it the ordinary character of broth and, alternatively, prepared or preserved food. It therefore fell within the relevant excise entry, making the levy of central excise duty applicable. End-use does not displace classification based on common and commercial understanding. en-us Wed, 22 Jun 1977 00:00:00 +0530 Fri, 01 Aug 2014 12:37:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165558 Essence of chicken is classified by its trade and popular meaning when construing fiscal entries. Although chicken may broadly fall within meat, a product made from chicken flesh and bones was not merely a meat extract or meat juice under the specific schedule item. Processing the product in water for use as food gave it the ordinary character of broth and, alternatively, prepared or preserved food. It therefore fell within the relevant excise entry, making the levy of central excise duty applicable. End-use does not displace classification based on common and commercial understanding. Case-Laws Central Excise Wed, 22 Jun 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165558