2019 (10) TMI 326

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....WA, MEMBER (JUDICIAL) AND MR. ANIL G. SHAKKARWAR, MEMBER (TECHNICAL) For The Appellant : Shri Shiv Pratap Singh, Deputy Commissioner, Authorised Representative For The Respondent : None ORDER PER: ARCHANA WADHWA Being aggrieved with the order passed by Commissioner (Appeals) revenue has preferred the present appeal. We have Heard the learned Authorised Representative Shri Shiv Prata....

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....iscuits are consumed bby human beings and even though they may not constitute as part of staple diet, they are used for snacking as well as for feeding infants and sick. Consumption of Biscuits satiates hunger and the same is therefore, covered under the category of foodstuff. Moreover, the exemption is to be allowed strictly on the basis of the contents of the exemption notification. The inclusiv....

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.... edible biscuits and not gold biscuits. The eatable biscuits would definitely fall under the category of foodstuff. Inasmuch as, the biscuits, as discussed by commissioner (Appeals), is nothing but food, the size and timing for eating the same may change but never the less biscuits remains food item only. No reason stands given by the revenue as to why the biscuits has to be held as different from....