https://www.taxtmi.com/caselaws?id=41294 Skimmed milk powder used in making ice-cream was held not to qualify for exemption under the notification limited to powder used for regeneration of liquid milk. The notification was construed narrowly: its object was to encourage supply of liquid milk, so the concession applied only where the powder was actually used to regenerate liquid milk, not where it was merely liquified as an intermediate stage in producing another finished product. The fact that the end product was ice-cream meant the statutory condition for exemption was not met, and the tariff advice did not bind the authorities' independent assessment. en-us Thu, 30 Sep 1982 00:00:00 +0530 Tue, 01 Jun 2010 18:06:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41294 Skimmed milk powder used in making ice-cream was held not to qualify for exemption under the notification limited to powder used for regeneration of liquid milk. The notification was construed narrowly: its object was to encourage supply of liquid milk, so the concession applied only where the powder was actually used to regenerate liquid milk, not where it was merely liquified as an intermediate stage in producing another finished product. The fact that the end product was ice-cream meant the statutory condition for exemption was not met, and the tariff advice did not bind the authorities' independent assessment. Case-Laws Central Excise Thu, 30 Sep 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41294