https://www.taxtmi.com/caselaws?id=40445 Condensed skimmed milk was held to fall outside Item 13 of Notification No. G.S.R. 339 of 1 March 1970, because excise classifications must be read in their popular and common parlance sense. The Court treated condensed milk and condensed skimmed milk as distinct preparations and read Item 13 as referring to condensed milk made from full cream milk, not skimmed milk. Separate references in licences or price lists did not expand the notification's scope. The exemption under Item 1B therefore continued to apply, and the excise demand on condensed skimmed milk was set aside. en-us Mon, 06 Oct 1975 00:00:00 +0530 Thu, 20 Jul 2017 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40445 Condensed skimmed milk was held to fall outside Item 13 of Notification No. G.S.R. 339 of 1 March 1970, because excise classifications must be read in their popular and common parlance sense. The Court treated condensed milk and condensed skimmed milk as distinct preparations and read Item 13 as referring to condensed milk made from full cream milk, not skimmed milk. Separate references in licences or price lists did not expand the notification's scope. The exemption under Item 1B therefore continued to apply, and the excise demand on condensed skimmed milk was set aside. Case-Laws Central Excise Mon, 06 Oct 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40445