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TMI Blog1987 (9) TMI 203X X X X Extracts X X X X X X X X Extracts X X X X ..... ct. 3. The learned Advocate for the appellants pleaded that under the said notification all kinds of food products including some specified items were exempted from the payment of duty. He pleaded that word all kinds used in the notification has enlarged the scope of the item food product for the purpose of consideration of the goods to be covered under the said description. He pleaded that the vinegar was an additive to food and is used for preparation of the food and was taken with the prepared food. He stated that vinegar was added for taste also. He pleaded that all additives to the food should be treated as covered by the description of all kinds of food products as set out in the notification. He pleaded that since the food pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation No. 55/75 was within the knowledge of the authorities. 5. Earned SDR for the Department stated that so far as the plea of time bar in respect of the demand covered by the Show Cause Notice dated 14-12-1977 was concerned he had no submission to make in view of the pleas made as the longer time limit could not be invoked. He cited the Allahabad High Court judgment in the case of Ashok Griha Udyog Kendra Pvt. Ltd. Kanpur v. Collector of Central Excise Customs, Kanpur : 1982 ELT 309 (All) and stated that the matter was covered by this judgment. He pleaded that in that case mixed masalas known as Garam Masalas were prepared by grinding of different seeds and mixing the said powders and these have been held to be not covered by the ent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of human food as also as a flavouring matter they should be treated as a food product. We do not agree, because the definition of food given in the Food Adulteration Act is for a different purpose. Food is different from food products and food preparations and in Brooke Bond India Limited v. Union of India and Others (1980 ELT 65) Coffee-Chicory-blend was held to be neither a food product nor a food preparation. It was treated as a veberage and not food. In our opinion spices are neither food products nor food preparations. They may be used in preparation of human food for the sake of giving flavour and taste to it. This item, therefore, will not be entitled to exemption under Notification No. 55/75-C.E., dated 1-3-1975. The appellants h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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