https://www.taxtmi.com/caselaws?id=41199 In construing a taxing exemption, the expression in the notification must be read in commercial and ordinary parlance, not by resort to a broad dictionary meaning or the wider definition under food safety law. Food flavours and food colour preparations used only as additives to improve taste or appearance were held not to be articles ordinarily consumed as food, either directly or after ordinary processing. They therefore did not qualify as "food products" or "food preparations" under Notification No. 55/75, and exemption from duty was denied. en-us Mon, 21 Jul 1980 00:00:00 +0530 Mon, 31 May 2010 12:01:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41199 In construing a taxing exemption, the expression in the notification must be read in commercial and ordinary parlance, not by resort to a broad dictionary meaning or the wider definition under food safety law. Food flavours and food colour preparations used only as additives to improve taste or appearance were held not to be articles ordinarily consumed as food, either directly or after ordinary processing. They therefore did not qualify as "food products" or "food preparations" under Notification No. 55/75, and exemption from duty was denied. Case-Laws Central Excise Mon, 21 Jul 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41199