9911796707
TMI Blog2004 (8) TMI 303X X X X Extracts X X X X X X X X Extracts X X X X ..... ice-cream of the brand "Baskin Robbins" purchased from M/s. Maharashtra Dairy Products manufacturing Co. Ltd., Pune; that from 1-4-99 the second Appellants M/s. Sunny Deserts Pvt. Ltd. have taken over the operation from Buns Cones; that the ice-cream manufactured by M/s. Maharashtra Dairy Products Manufacturing Co. are packed in 4 litres capacity cardboard cartons; that the Appellants sold these ice-cream to their customers in cups in the required quantity and also sold Sundae, Shakes and Blasts made out of these ice-creams and blending it in a mixture; that show cause notices were issued to the Appellants for demanding Central Excise duty on the ground that the process undertaken by them amounts to manufacture in terms of Note 7 to Chap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the basis that 4 litres pack of bought out ice-cream were not marketable as ice-cream preparation like Sundae, Shakes, etc. and it was only after process like blending in a mixture with various flavours as per the requirement of the Customers undertaken by the Appellants that the ice-cream comes in existence in a marketable condition; that Note 7 refers to "adoption of any other treatment to render the product marketable to the consumer"; that in order to invoke this particular clause it has to be proved by the Department that the product prior to giving such treatment was in a non-marketable condition; that admittedly ice-cream is marketable when it is bought in packs of 4 litres capacity inasmuch as they themselves bought sufficient qua ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble without the process undertaken by them. They are merely mixing more than one flavour in the mixture and serving it to the consumer as per their taste. As the ice-cream undoubtedly obtained by them from the manufacturer is in marketable condition it cannot be said they are adopting any treatment to render, the product marketable to the consumer. The ice-cream as procured by them can be served to the consumer without adopting any process by them. This was the view expressed by the Appellate Tribunal in the case of Lakme Lever Ltd. (supra). In this case the Appellants were selling their product cosmetics/lipsticks to Canteen Stores Deptt. of India which purchases goods for sale through their retail outlets for persons of the Armed Forces a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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