https://www.taxtmi.com/caselaws?id=42861 Baking powder was construed to fall within the expression "food preparations" in Notification No. 55/75-C.E., because the terms were not statutorily defined and had to be understood in their ordinary commercial and trade sense. The High Court read the notification as a whole and held that the distinction between "food products" and "food preparations" could not be applied so narrowly as to exclude a bakery ingredient widely understood in trade as a food preparation. The interpretation also avoided rendering that expression redundant, with the result that manufacture of baking powder qualified for exemption from excise duty under the notification. en-us Tue, 18 Sep 1990 00:00:00 +0530 Mon, 14 Jun 2010 17:13:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42861 Baking powder was construed to fall within the expression "food preparations" in Notification No. 55/75-C.E., because the terms were not statutorily defined and had to be understood in their ordinary commercial and trade sense. The High Court read the notification as a whole and held that the distinction between "food products" and "food preparations" could not be applied so narrowly as to exclude a bakery ingredient widely understood in trade as a food preparation. The interpretation also avoided rendering that expression redundant, with the result that manufacture of baking powder qualified for exemption from excise duty under the notification. Case-Laws Central Excise Tue, 18 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42861