2014 (6) TMI 1066

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..... ly as prepared for use as baby food - Similar is the meaning attached to the word 'Rusks' in Collins Cobuild Advanced Learner's English Dictionary, New Edition as hard, dry biscuits that are given to babies and young children. Thus, Rusks can either be treated as biscuit or a bread both of each are covered under the above entry of Schedule 1 of the Act. Accordingly, any industry man .....

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..... ry is covered by Schedule 1 of the Employees Provident Funds etc. Act, 1952 and by the notice petitioners have been asked to comply with the formalities under Act. The submission of learned Counsel for the petitioners is that the petitioners industry is manufacturing 'rusk' and is not making any biscuit or confectionery and as such is not covered by any item of Schedule 1 of the Act. .....

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..... Revised (Indian Edition) to mean a dry biscuit or a piece of twice-baked bread especially as prepared for use as baby food. Similar is the meaning attached to the word 'Rusks' in Collins Cobuild Advanced Learner's English Dictionary, New Edition as hard, dry biscuits that are given to babies and young children. In common parlance also Rusks are treated as item of bread. In vie .....

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