Supreme Court · 1975 INSC 243 · Decided 6 October 1975
Healthways Dairy Products CO. v. Union of India
- Court
- Supreme Court of India
- Citation
- 1975 INSC 243 · [1976] 2 S.C.R. 93
- Case number
- CIVIL APPEAL No. 1257/1975
- Decided
- 6 October 1975
- Bench
- A. ALAGIRISWAMI, P.K. GOSWAMI, N.L. UNTWALIA (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
i r / '\· Central Excise Rules, 1944, '" 8( 1 }-Exemption Notification-'Condensed B Milk', if includes 'Condensed Skimmed Milk', By virtue of a Notification dated March 1, 1970, issued by the Central Government under r. 8(1) of the Central. Excise Rules, 1944, preparations of milk, from the levy; but, from that exemption were excluded certain mil.k p~eparations, namely, items 12 and 13 of the Schedule annexed to the Nottficahon. They refer to 'milk powder, but excluding such powder spedally prepared ~or feeding of infants'; and 'condensed milk, whether sweetened or not',
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)