https://www.taxtmi.com/caselaws?id=45173 Copra consumed in mills for producing oil was treated as falling within the cess under Section 3 of the Produce Cess Act, 1966 read with item 2 of the Second Schedule. The Kerala HC read the relevant entry in the context of the charging provision and legislative scheme, and held that the phrase covering consumption of copra in any mill for producing or manufacturing goods was comprehensive rather than limited to mills producing soaps or similar end-products. It also relied on legislative history showing Parliament intended a cess on all copra consumed in mills. On that construction, oil produced from copra was goods within the entry, and the challenge to the notice and proposed assessment failed. en-us Tue, 29 May 1973 00:00:00 +0530 Fri, 09 Jul 2010 10:18:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45173 Copra consumed in mills for producing oil was treated as falling within the cess under Section 3 of the Produce Cess Act, 1966 read with item 2 of the Second Schedule. The Kerala HC read the relevant entry in the context of the charging provision and legislative scheme, and held that the phrase covering consumption of copra in any mill for producing or manufacturing goods was comprehensive rather than limited to mills producing soaps or similar end-products. It also relied on legislative history showing Parliament intended a cess on all copra consumed in mills. On that construction, oil produced from copra was goods within the entry, and the challenge to the notice and proposed assessment failed. Case-Laws Central Excise Tue, 29 May 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45173