https://www.taxtmi.com/caselaws?id=358 Where an exemption notification defines "ice-cream" for itself, classification must be determined strictly by that definition and not by borrowing criteria from the Prevention of Food Adulteration Act. The notification required the product to be commonly known as ice-cream and to be a milk-based preparation; if that common parlance requirement is not met, the excluded product description does not apply. On the stated facts, the goods were marketed and cleared as other than ice-cream and no material showed that they were commonly known as ice-cream in the market, so the nil-rate benefit for goods other than ice-cream applied. en-us Thu, 25 Aug 2005 00:00:00 +0530 Sun, 13 Apr 2008 14:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358 Where an exemption notification defines "ice-cream" for itself, classification must be determined strictly by that definition and not by borrowing criteria from the Prevention of Food Adulteration Act. The notification required the product to be commonly known as ice-cream and to be a milk-based preparation; if that common parlance requirement is not met, the excluded product description does not apply. On the stated facts, the goods were marketed and cleared as other than ice-cream and no material showed that they were commonly known as ice-cream in the market, so the nil-rate benefit for goods other than ice-cream applied. Case-Laws Central Excise Thu, 25 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358