2019 (10) TMI 326

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rvices used for transportation of foodstuff, which are exempted in terms of the mega notification, would apply vis- -vis the transportation of the edible biscuits? - Revenue s only contention is that biscuits cannot be held to be foodstuff. HELD THAT:- We really fail to appreciate the above contention of the revenue, inasmuch as, the biscuits in question are edible biscuits and not gold biscuits. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... onverted into a final edible product. Appeal dismissed - decided against Revenue.
SMT. ARCHANA WADHWA, MEMBER (JUDICIAL) AND MR. ANIL G. SHAKKARWAR, MEMBER (TECHNICAL) For The Appellant : Shri Shiv Pratap Singh, Deputy Commissioner, Authorised Representative For The Respondent : None ORDER PER: ARCHANA WADHWA Being aggrieved with the order passed by Commissioner (Appeals) revenue has pre .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... products, salt and edible oil, excluding alcoholic beverages. There is no doubt that Biscuits are consumed bby human beings and even though they may not constitute as part of staple diet, they are used for snacking as well as for feeding infants and sick. Consumption of Biscuits satiates hunger and the same is therefore, covered under the category of foodstuff. Moreover, the exemption is to be al .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e the above contention of the revenue, inasmuch as, the biscuits in question are edible biscuits and not gold biscuits. The eatable biscuits would definitely fall under the category of foodstuff. Inasmuch as, the biscuits, as discussed by commissioner (Appeals), is nothing but food, the size and timing for eating the same may change but never the less biscuits remains food item only. No reason sta .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X