TaxTMI 
TaxTMI 
1977 (6) TMI 102
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....d by a Bench of two judges. 2. The petitioners herein are manufacturers of essence of chicken. The first petitioner is a registered partnership firm carrying on the business of pharmaceutical works of manufacture and production of patented and proprietary medicines. The first petitioner firm is the lessee of the second petitioner, and the business premises are owned by the second petitioner company. The essence of chicken is produced or manufactured by the first petitioner besides other medicinal goods. The first petitioner is paying excise duties to the authorities under the Central Excises and Salt Act. Declaration of particulars of goods produced or manufactured and intended to be removed by the first petitioner with full particu....
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....icken under item IB should be quashed. 3. In order to appreciate the contentions of the parties, it is worthwhile to state how the essence of chicken is manufactured. Annexure in the material papers, which is an order passed by the Government of India on the Revision Petition under S. 36 of the Act sets out the process as follows : "The commercial essence of chicken is a hydrolysate of chicken flesh. The flesh along with the bones is finely minced suspended in water and enzymatically digested with Papain at the optimum PH under cold process until the maximum formal titre is obtained. Thus, it is not boiled as in the case of preparation of soup." The tariff description of Prepared or Preserved Foods as included in the First Sch....
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.... is the flesh or edible offal of domestic animals used for food. lt includes beef, pork, lamb, mutton and veal. In a broad sense, the term meat may include poultry and game. It is true as observed by the Supreme Court in M/s. Ram Krishana v. Janpad Sabha - C.As No. 188/56 to 191/56 decided on 7-2-1962 at page 1079 of AIR 1962 SC 1073, it is a cardinal principle of statutory construction that the intention of the legislature should be gathered from the words of the enactment. If those words are incapable of the construction as was being contended for, that construction cannot be modified and the legislative intent with which that proviso was enacted supplemented by a reference to what the legislature did later. No doubt, there is authority f....
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....are being used. So, it is difficult to accept the contention urged on behalf of the Central Government and the respondents before us that the essence of chicken is a meat extract. lt is possible that meat understood in the larger sense is inclusive of flesh of chicken but bones also enter into the process of manufacture of the essence of chicken. Under these circumstances, it is difficult for us to accept the contention that even understood in the wider sense of the word 'meat', essence of chicken is a meat extract. It is a product derived by processing chicken flesh and chicken bones both. 6. However, the problem assumes a different aspect when one comes to Entry 6 in the schedule to the notification 'soups' 'and broths'. lt is com....
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....pular meaning should commend itself to the authority, and it has been pointed out that there are several earlier decisions of the Supreme Court accepting this principle of what may be called the meaning of the word as known in the market place. Applying that test, the word `broth', it is obvious would apply to the essence of chicken because it is prepared by putting the flesh and bones of chicken in water and processing the same so as to ultimately use the same as some article of food. It is possible, as Sri Damodararao, learned counsel for the petitioner, urged before us that the essence of chicken is not used as an ordinary Item of food, but is used generally as a food in convalescence so as to provide nourishment for those who are in nee....