https://www.taxtmi.com/caselaws?id=165841 Whole milk powder and skimmed milk powder kept in bags for captive consumption, and not ordinarily intended for sale, did not fall within Item 1B of the Central Excise Tariff. Item 1B applied only to prepared or preserved foods put up in unit containers and ordinarily intended for sale; mere storage for preservation was insufficient. On that construction, the goods were not liable to central excise duty under the entry, and the demand was not sustainable. en-us Thu, 14 Jan 1982 00:00:00 +0530 Wed, 13 Aug 2014 12:23:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165841 Whole milk powder and skimmed milk powder kept in bags for captive consumption, and not ordinarily intended for sale, did not fall within Item 1B of the Central Excise Tariff. Item 1B applied only to prepared or preserved foods put up in unit containers and ordinarily intended for sale; mere storage for preservation was insufficient. On that construction, the goods were not liable to central excise duty under the entry, and the demand was not sustainable. Case-Laws Central Excise Thu, 14 Jan 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165841