2005 (8) TMI 491

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..... nt. [Order per : Archana Wadhwa, Member (J)]. These are Revenue s appeals arising out of the orders of the authority below vide which the Original as well as the Appellate Authority held that Orange Fruity, Raspberry Kupple, Mango Fruity, Mango Kupple, Pista Candy etc. manufactured and cleared by them as other than Ice-Cream are entitled for benefit of Nil rate of duty in terms of Noti .....

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..... e same effect. The original as well as Appellate authority has extended the benefit of the Notification on the ground that milk used in the preparation is ranging from 6% to 9% whereas in terms of provisions of Prevention of Food Adulteration Act (PFA), the products containing less than 10% milk fat are not to be considered Ice-Cream. As such, it has been held by the below authority that inasmuch .....

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..... n the impugned order that apart from Ice-Cream manufactured by the respondents, they are also manufacturing other products like, Orange Fruity, Mango Kupple, and Raspberry etc, which are being cleared by them as other than Ice-Cream (emphasis provided). As such it becomes clear that the products are not known as Ice-Cream. The Revenue has not produced any evidence before us to show that the abov .....

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