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TMI Blog1982 (9) TMI 62X X X X Extracts X X X X X X X X Extracts X X X X ..... pretation of a provision for exemption contained in exemption notification as per Annexure "A" whereby exemption is granted from payment of excise duty in respect of skimmed milk powder falling within Item 1B of the First Schedule to the Central Excises and Salt Act, 1944 provided it is proved to the satisfaction of the Assistant Collector of Central Excise that such skimmed milk powder is intende ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nufacturing ice-cream from the skimmed milk powder purchased by them. They claim exemption on the ground that in the course of processing the skimmed milk powder used by them has to be liquified at the intermediary stage. The scheme of exemption as per the notification apparently is to grant it when the metamorphosis from milk-to-skimmed milk-to-liquid milk. Exemption is, however, being claimed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quid milk, and secondly it must be so regenerated into liquid milk within the very premises of the factory, or when the Assistant Collector is satisfied that it is for "use" for regeneration of liquid milk. Why should there be insistence on regenerating on the very premises and reassuring that powder is regenerated into liquid milk if it is done elsewhere ? Just whim and caprice? or with the avowe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned Counsel has placed a Circular as per Annexure "Q" wherein Clause 6 reads as under :- "However, as already stated in the Board's letter dated 20-3-1970 quoted above, the quasi-judicial authorities are free to differ with the Tariff advice." We, therefore, see no merit in the contention that the Excise authorities will not consider the question with an open mind. What is more, since the matt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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