https://www.taxtmi.com/caselaws?id=166202 A coffee and milk based preparation requiring water and further mixing before consumption was treated as prepared food under Tariff Item 1B rather than the residuary Item 68. In construing the exemption dispute, the expression "ready-to-serve beverage" was given its ordinary common parlance meaning, so a product needing heating, dilution, or stirring before use does not qualify as ready to serve, even if intended for drinking. Technical dictionary meanings were considered unnecessary where the term is well understood in everyday usage. On that basis, the product fell outside the exclusion in Notification No. 17/70-C.E. and remained eligible for exemption. en-us Tue, 23 Aug 1983 00:00:00 +0530 Thu, 28 Aug 2014 16:46:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166202 A coffee and milk based preparation requiring water and further mixing before consumption was treated as prepared food under Tariff Item 1B rather than the residuary Item 68. In construing the exemption dispute, the expression "ready-to-serve beverage" was given its ordinary common parlance meaning, so a product needing heating, dilution, or stirring before use does not qualify as ready to serve, even if intended for drinking. Technical dictionary meanings were considered unnecessary where the term is well understood in everyday usage. On that basis, the product fell outside the exclusion in Notification No. 17/70-C.E. and remained eligible for exemption. Case-Laws Central Excise Tue, 23 Aug 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166202