2003 (12) TMI 5

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....983-84 was denied to the assessee, a manufacturer of aerated waters under the brand name of "TORINO", such manufacturing activity having been carried on under a licence, on the ground that the aerated waters manufactured by it contained blended flavouring concentrates. The assessee having appealed to the Commissioner against that view of the Assessing Officer, the Commissioner accepted the assesse....

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.... blended flavouring concentrates. Learned counsel for the assessee, however, submitted that a learned single judge of this court has, in a case concerning the same assessee, held that synthetic essence is not a blended flavouring concentrate. Our attention was invited to the case of Soft Beverages Pvt. Ltd. v. Union of India [1982] ELT 119 (Mad). We find from that judgment that the learned single....

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.... of investment allowance. Item No. 5 in that Eleventh Schedule reads thus: "Aerated waters in the manufacture of which blended flavouring concentrates in any form are used." An Explanation was added thereunder by the Finance Act, 1987, which came into force from April 1, 1988, which Explanation reads thus: "Explanation. - 'Blended flavouring concentrates' shall include, and shall be deemed alwa....

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....e in any form." Learned counsel for the assessee emphasised the fact that this amendment took effect from April 1, 1988, and submitted that for the purpose of understanding the scope of the original entry the Explanation cannot be taken into account. The amendment, despite a particular date having been fixed as the date from which it will take effect, even when it is not made retrospective, if f....