9911796707
TMI Blog1995 (9) TMI 144X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, 30% milk or milk powder and 20% sugar with admixture of cocoa, flavour, vitamins, essence etc. The product was being sold in the market in unit containers of 200 gms. On verification of the appellants records Central Excise Officers found that for the years 1983-84 total value of the said product cleared by the appellants had exceeded 80% of the exemption limit prescribed under Notification No. 83/83-C.E., dated 1-3-1983 but the appellants had failed to obtain a Central Excise licence in terms of Notification 2/81-C.E., dated 17-1-1981. Further enquiries carried out by the officers revealed that during the years 1982-83 and 1983-84 the total value of the goods sold by the appellants exceeded the prescribed limit of Rs. 6 lakhs for exemp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Food `Viprot manufactured by the appellants was a dietary supplement and it could not be deemed as a food product. He contended that the product in question was correctly classifiable under T.I. 68 of the erstwhile Central Excise Tariff. In support of his contention he placed reliance on the Bombay Collectorate Trade Notice No. 63/87, dated 31-8-1987 reproduced in 1987 (31) E.L.T. T-37. He contended that no duty was leviable on the said product falling under T.I. 68 since the unit could not be deemed as a `factory within the meaning of Section 9(m) of the Factories Act. He pleaded that the impugned order may be set aside and the appeal allowed. 3. On behalf of the respondent, Shri Mohan Lal, JDR submitted that as observed by the Coll ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods in Item 1-B of the Tariff which is reproduced below : Item No. 1B - PREPARED OR PRESERVED FOODS Item No. Tariff Description Rate of duty 1B. Prepared or preserved foods put up in unit containers and ordinarily intended for sale including prepaations of vegetables, fruits, milk, cereals, flour starch, birds, eggs, meat, meat offals, animal blood, fish, crustaceans or molluscs, not eleswhere specified. The appellant s contention that the disputed product was classifiable under Item 68 of the Central Excise Tariff in terms of Trade Notice No. 63/87, dated 31-8-1987 issued by the Bombay-I Collectorate does not have any force since in that Trade notice all that was clarified was that preparati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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