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TMI Blog2019 (10) TMI 326X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. The eatable biscuits would definitely fall under the category of foodstuff. Inasmuch as, the biscuits, as discussed by commissioner (Appeals), is nothing but food, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - 71041/2019 - Dated:- 20-5-2019 - 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on GTA for transportation of foodstuffs including flour, tea, coffee, jiggery, sugar, milk 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The revenue s only contention is that biscuits cannot be held to be foodstuff. We really fail to appreciate 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 b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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