1996 (10) TMI 100

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...., under challenge dealt with the Pearl Barley, Purity Barley and Robinson's Patent Barley manufactured by the appellants. We are concerned in this appeal only with the product Robinson's Patent Barley. 2. It was contended on behalf of the Revenue before the Tribunal and at all earlier stages that the said product was a "preparation with a basis of starch" and, therefore, outside the purview of th....

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....roduct could not be called a preparation with a basis of flour and answered the question against the appellants; that is to say, the Tribunal held that the said product fell outside the ambit of the exemption because it was a preparation with a basis of flour. 3. It will be remembered that the case of the Revenue, which the appellant had been required to meet at every stage from the show cause no....