TaxTMI 
TaxTMI 
1982 (9) TMI 62
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....der : per Thakkar C.J.]. - The central question is as regards interpretation of a provision for exemption contained in exemption notification as per Annexure "A" whereby exemption is granted from payment of excise duty in respect of skimmed milk powder falling within Item 1B of the First Schedule to the Central Excises and Salt Act, 1944 provided it is proved to the satisfaction of the Assistant C....
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....ation of liquid milk." 2. In the present case the petitioners are manufacturing ice-cream from the skimmed milk powder purchased by them. They claim exemption on the ground that in the course of processing the skimmed milk powder used by them has to be liquified at the intermediary stage. The scheme of exemption as per the notification apparently is to grant it when the metamorphosis from milk-....
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....rider is added purposefully so that skimmed milk is regenerated into liquid milk, and secondly it must be so regenerated into liquid milk within the very premises of the factory, or when the Assistant Collector is satisfied that it is for "use" for regeneration of liquid milk. Why should there be insistence on regenerating on the very premises and reassuring that powder is regenerated into liquid ....
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....n its way. A grievance was made above issuance of a Tariff advice. Learned Counsel has placed a Circular as per Annexure "Q" wherein Clause 6 reads as under :- "However, as already stated in the Board's letter dated 20-3-1970 quoted above, the quasi-judicial authorities are free to differ with the Tariff advice." We, therefore, see no merit in the contention that the Excise authorities will ....