1983 (8) TMI 261

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....ariff and, if so, whether it is covered by the expression "ready-to-serve beverages" occurring in S. No. 9 of exemption Notification No. 17/70-C.E., dated 1-3-1970. 2. The facts in brief are that the respondent company submitted classification lists on 30-6-1979 and 21-6-1980 declaring `Milkafe' under Item 1B and claiming exemption under the aforesaid notification. The classification suggested by them was approved provisionally under Rule 9B of the Central Excise Rules, 1944. Later, after hearing the respondent company, the Asstt. Collector held that though the product fell under Item 1B, it was a ready-to-serve beverage and hence not exempt under the notification. In appeal, the Appellate Collector held that it was not a ready-to-ser....

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....decided in the light of the popular meaning of the expression ready-to-serve beverage. Though the Chemical Examiner who tested the sample of the product and gave his report on 21-12-1979 said that the sample was not a ready-to-serve beverage, this part of the Chemical Examiner's report consisted of his own views on classification which were beyond his field of knowledge and beyond his jurisdiction as a Chemical Examiner assigned the task of analysing the composition of the sample. The quasi-judicial authorities in the Department were not bound by what the Chemical Examiner stated by way of his personal opinion on classification nor by what was stated in the Department's tariff advices and circulars. 3. The respondent company stated th....