1973 (5) TMI 35

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....he oil produced therefrom. The Central Excise issued notices to them under the Produce Cess Act, 1966 calling upon them to file returns for assessing them to excise duty in respect of the copra crushed in their mills. Thereupon these writ petitions were filed to quash the action taken by the Central Excise, and to prohibit it from levying or collecting any duty of excise from the petitioners. 2....

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....econd Schedule, a duty of excise at such rate, not exceeding the rate specified in the corresponding entry in column 3 thereof, as the Central Government may, by notification in the Official Gazette specify : Provided that until such rate is specified by the Central Government, the duty of excise shall be levied and collected at the rate specified in the corresponding entry in column 4 of the s....

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....rgument, it is pointed out that the duty is attracted only to mill owners like the Tata Oil Mills Co. Ltd., where copra is crushed not with a view to produce oil as such, but to produce or manufacture goods like soaps, cocogem, etc. I am unable to accept this argument, the only foundation for which is the clumsy language employed in describing the produce. If the words "with a view to producing or....

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....oconut Committee Act. The contention of the petitioners' Counsel cannot be accepted also on a literal interpretation of the description of the relevant item, since consumption of copra in the mills of the petitioners is with a view to produce oil, which admittedly is goods as the term is used in the said description. In other words, the description is comprehensive enough to include oil also. The ....