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TMI Blog2013 (10) TMI 344X X X X Extracts X X X X X X X X Extracts X X X X ..... er the flavoured milk can be considered as milk or not – Held that:- There was a decision that it was not a milk product, it was not clear whether the expression ‘milk’ covers flavoured milk also - Further the exemption notification also includes milk along with fruits, vegetables and eggs which were all unprocessed and what emerges from the list of items was that once the goods were processed the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - Dated:- 29-8-2013 - SHRI S.S.KANG AND SHRI B.S.V. MURTHY, JJ. For the Appellant: Mr Ravi Raghavan, Advocate For the Respondent: Mr S. Teli, Deputy Commissioner (AR) ORDER Per: B.S.V.MURTHY In both these appeals common issue involved is whether the appellant is liable to pay service tax in respect of GTA services availed by them for transportation of flavoured milk. The tot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e other hand would rely on the notification to submit that notification exempts fruits, vegetables, eggs or milk. This would show that goods should be in their original condition for availing the exemption and once they are processed the exemption is not available. He also draws our attention to the decision of the High Court in the appellant s own case wherein it was held that flavoured milk is a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e goods are processed they may not be covered by the notification. Chapter Note 1 of Chapter 4, provides that expression milk means full cream milk or partially or completely skimmed milk . Further we also find that the milk in its original form covers milk and cream, not concentrated nor containing added sugar or other sweetening matter is covered by CETH 0401 whereas when it is concentrated o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant would work out to Rs. 27,000/- (Rupees Twenty seven thousand only) approximately. Accordingly the appellant is directed to deposit this amount within 8 weeks and report compliance on 19.11.2013. Subject to which there shall be waiver of pre-deposit of the balance dues and stay against recovery during the pendency of appeal. (Order dictated and pronounced in open court) - - TaxT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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