https://www.taxtmi.com/caselaws?id=46005 An automatic bottle labelling machine used for beer bottles was considered outside the exemption granted by the customs notification for specified food processing and packaging machines. Beer was held not to be a food article for this purpose, so equipment used for labelling beer bottles did not qualify for the exemption. The reasoning was reinforced by Article 47 of the Constitution, which reflects the State policy against intoxicating drinks except for medicinal purposes. On that basis, the machine was not entitled to exemption under the notification issued under Section 25 of the Customs Act, 1962. en-us Thu, 11 Oct 2001 00:00:00 +0530 Thu, 15 Jul 2010 11:52:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46005 An automatic bottle labelling machine used for beer bottles was considered outside the exemption granted by the customs notification for specified food processing and packaging machines. Beer was held not to be a food article for this purpose, so equipment used for labelling beer bottles did not qualify for the exemption. The reasoning was reinforced by Article 47 of the Constitution, which reflects the State policy against intoxicating drinks except for medicinal purposes. On that basis, the machine was not entitled to exemption under the notification issued under Section 25 of the Customs Act, 1962. Case-Laws Customs Thu, 11 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46005