{"id":212811,"date":"1975-10-06T00:00:00","date_gmt":"1975-10-05T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/healthways-dairy-products-co-vs-union-of-india-on-6-october-1975"},"modified":"2017-11-30T15:52:07","modified_gmt":"2017-11-30T10:22:07","slug":"healthways-dairy-products-co-vs-union-of-india-on-6-october-1975","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/healthways-dairy-products-co-vs-union-of-india-on-6-october-1975","title":{"rendered":"Healthways Dairy Products Co vs Union Of India on 6 October, 1975"},"content":{"rendered":"<div class=\"docsource_main\">Supreme Court of India<\/div>\n<div class=\"doc_title\">Healthways Dairy Products Co vs Union Of India on 6 October, 1975<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1976 AIR 2221, \t\t  1976 SCR  (2)\t 93<\/div>\n<div class=\"doc_author\">Author: N Untwalia<\/div>\n<div class=\"doc_bench\">Bench: Untwalia, N.L.<\/div>\n<pre>           PETITIONER:\nHEALTHWAYS DAIRY PRODUCTS CO.\n\n\tVs.\n\nRESPONDENT:\nUNION OF INDIA\n\nDATE OF JUDGMENT06\/10\/1975\n\nBENCH:\nUNTWALIA, N.L.\nBENCH:\nUNTWALIA, N.L.\nALAGIRISWAMI, A.\nGOSWAMI, P.K.\n\nCITATION:\n 1976 AIR 2221\t\t  1976 SCR  (2)\t 93\n 1976 SCC  (2) 887\n CITATOR INFO :\n R\t    1990 SC1579\t (45)\n\n\nACT:\n     Central   Excise\tRules,\t 1944,\t r.   8(1)-Exemption\nNotification-'Condensed\t    Milk,'  if\tincludes  'Condensed\nSkimmed Milk'.\n\n\n\nHEADNOTE:\n     By virtue of a Notification dated March 1, 1970, issued\nby the\tCentral Government  under r.  8(1)  of\tthe  Central\nExcise Rules. 1944, preparations of milk, leviable to excise\nduty under  the Excise\tAct, 1944,  became exempt  from\t the\nlevy. but  from that  exemption were  excluded certain\tmilk\npreparations, namely,  items 12\t and l\t3  of  the  Schedule\nannexed to the Notification. They refer to 'milk powder, but\nexcluding such\tpowder specially  prepared  for\t feeding  of\ninfants'. and  'condensed milk,\t whether sweetened  or not',\nrespectively. The  appellant challenged\t the levy  of excise\nduty on\t condensed skimmed  milk, which\t he manufactured, on\nthe ground,  that it  fell within the exemption Notification\nand not within item 13 of the excluded items. The High Court\ndismissed the  writ petition  holding that condensed skimmed\nmilk was also condensed milk.\n     Allowing the appeal to this Court,\n^\n     HELD: (1) For the purpose of levy of excise duty or any\nother similar  tax the description of goods as popularly and\ncommonly understood  has to  be taken  as the description of\nthe same  goods in the relevant provisions of the statute or\nthe rules. In common parlance milk means the full cream milk\nand it becomes skimmed milk when cream is extracted from it.\n[95 A-B].\n     (2) In  the present  case, there  are materials to show\nthat the  Government itself  treated  'Condensed  milk'\t and\n'Condensed skimmed milk' as different milk preparations, [95\nH].\n     (a) In  Annexure IV  to the  Hand Book  of Self-Removal\nProcedure under\t central Excise\t Rules, 1944,  published  in\nJune 1972  by the Central Board of Excise, are items 13 and.\n14 corresponding  to items  12 and 13 of the Schedule to the\nexemption Notification.\t Against each item certain important\nraw materials  are mentioned  of which\tthe assessee  has to\nmaintain accounts.  Against milk  powder, the  raw materials\nshown are  both fresh  milk and skimmed milk, while, against\ncondensed milk only fresh milk is mentioned. [95 G-H].\n     (b)  Further,   r.\t 42   of  the\tPrevention  of\tFood\nAdulteration Rules, 1955, prescribes various forms of labels\nto be  put on  tins of condensed milk and they also refer to\ncondensed  full\t  cream\t milk  and  condensed  skimmed\tmilk\nseparately. [96, A-D].\n     (3) The  fact that\t the appellant\thad a  manufacturing\nlicence only  for the manufacture of condensed milk while he\nwas in\tfact manufacturing  condensed skimmed  milk will not\ntake'  condensed   skimmed  milk   out\tof   the   exemption\nnotification and  include it in the excluded item Under s. 6\nof the\tAct a  licence would be required for the manufacture\nof condensed skimmed milk and the appellant by manufacturing\ncondensed skimmed  milk without a licence, may be committing\nan offence.  But, if  condensed milk is exempt from the levy\nof excise  duty by the Central Government in exercise of its\npower under r. 8(1), the exemption cannot be affected by the\nprovision for  taking a\t licence for its manufacture. [96 F-\nH].\n     (4) The  fact that\t the appellant\twas showing separate\nprices in the list of prices for condensed milk (full cream)\nand  condensed\t milk  (skimmed)   would  not  help  in\t the\ndetermination of the question. Unless and until skimmed milk\nis included  in item  13 of  the exemption  Notification, it\nremains an  item of  goods exempt  from the  levy of  excise\nduty. [97 A-Bl.\n94\n\n\n\nJUDGMENT:\n<\/pre>\n<p>     CIVIL APPELLATE  JURISDICTION: Civil Appeal No. 1257 of<br \/>\n1975.\n<\/p>\n<p>     Appeal by\tSpecial Leave  from the\t Judgment and  order<br \/>\ndated the  5th May 1972 of the Allahabad High Court in Civil<br \/>\nMisc. Writ Petition No. 5546 of 1971.\n<\/p>\n<p>     M. Natesan and N. H. Hingorani, for the Appellant.<br \/>\n     Govind Das and Girish Chandra, for the Respondents.<br \/>\n     The Judgment of the Court were delivered by<br \/>\n     UNTWALIA, J.  The appellant  in this  appeal by special<br \/>\nleave is  a registered\tpartnership firm  and is carrying on<br \/>\nbusiness  of  manufacturing    a  number  of  milk  products<br \/>\nincluding Condensed  Milk and Condensed Skimmed Milk. By the<br \/>\nFinance Act, 1969 item 1B was added to the First Schedule of<br \/>\nThe Central  Excise and\t Salt Act,  1944. hereinafter called<br \/>\nthe Excise  Act, levying 10% ad valorem duty on &#8220;prepared or<br \/>\npreserved foods\t put up\t in unit  containers and  ordinarily<br \/>\nintended for sale including preparations of .. milk &#8230; &#8221; In<br \/>\nexercise of  the powers of the Central Government under sub-<br \/>\nrule (1)  of Rule 8 of the Central Excise Rules, 1944 and in<br \/>\nsupersession  of   the\tearlier\t notifications\tthe  Central<br \/>\nGovernment issued  Notification No. G.S.R. 339 dated the 1st<br \/>\nMarch, 1970  exempting prepared\t or preserved  foods falling<br \/>\nunder Item  No. 1B  of the  first Schedule of the Excise Act<br \/>\nother than  those specified  in the  Schedule annexed to the<br \/>\nnotification   from the whole of the duty of excise leviable<br \/>\nthereon. In the Schedule is mentioned as items 12 and 13:\n<\/p>\n<blockquote><p>\t  &#8220;12. Milk  powder   but  excluding   such   powder<br \/>\n\t       specially prepared for feeding of infants;&#8221;<br \/>\n\t  &#8220;&#8221;13.Condenced milk, whether sweetened or not;&#8221;\n<\/p><\/blockquote>\n<p>Thus preparations  of milk leviable to excise duty under the<br \/>\nExcise Act became exempt from the levy of the duty. But from<br \/>\nthat  exemption\t were  excluded\t certain  milk\tpreparations<br \/>\nmentioned in  items 12\tand 13.\t on and\t from the 1st March,<br \/>\n1970 the  Excise authorities levied excise duty on condensed<br \/>\nmilk  and   condensed  skimmed\t milk  manufactured  by\t the<br \/>\npetitioner treating  both of  them as included in Item 13 of<br \/>\nthe Exemption  Notification dated  the 1st  March, 1970. For<br \/>\nsometime  the  petitioner  paid\t excise\t duty  not  only  on<br \/>\ncondensed milk\tbut also on condensed skimmed milk. Later he<br \/>\nobjected to  the payment  of such duty on the latter product<br \/>\non the\tground that  condensed skimmed\tmilk fell within the<br \/>\nExemption Notification\tand not\t within the excluded Item 13<br \/>\nof that\t notification. The  authorities did  not accept\t his<br \/>\nstand to  be correct  and issued  two notices dated 4-8-1971<br \/>\nand 7-8-1971  demanding a  sum of Rs. 1,048\/ and Rs. 3.064\/-<br \/>\nrespectively as\t duty  payable\ton  condensed  skimmed\tmilk<br \/>\nmanufactured by\t the petitioner\t during certain periods. The<br \/>\npetitioner filed  a writ  application in  the Allahabad High<br \/>\nCourt to  challenge the\t (demand of excise duty on condensed<br \/>\nskimmed milk.  A Bench\tof the High Court took the view that<br \/>\ncondensed skimmed  milk was  also condensed  milk covered by<br \/>\nthe excluded Item 13 of the Exemption Notification dated the<br \/>\n1  st\tMarch,\t1970.  It,  therefore,\tdismissed  the\twrit<br \/>\napplication. Hence this appeal.\n<\/p>\n<p><span class=\"hidden_text\">95<\/span><\/p>\n<p>     It is  well-established by\t several authorities of this<br \/>\nCourt that  for\t  the purpose  of levy of excise duty or any<br \/>\nother similar  tax the description of goods as popularly and<br \/>\ncommonly understood  has to  be taken  as the description of<br \/>\nthe same  goods in the relevant provisions of the Statute or<br \/>\nthe Rules.  In this  case there\t are materials\tto show that<br \/>\ncondensed milk\tand condensed skimmed milk are two different<br \/>\nitems of  milk preparations.  In common\t parlance milk means<br \/>\nthe full  cream milk  as milked\t from the cattle. It becomes<br \/>\nskimmed milk  when cream  i.e. fat  is extracted  from milk.<br \/>\nThereafter the\tskimmed milk which also can be called a form<br \/>\nof preparation\tof milk is known as such. It becomes easy to<br \/>\ndigest and  is used  in preparation  of other milk products,<br \/>\nwhich are  different from  the milk  products prepared\tfrom<br \/>\nfull cream  milk. In the Hand Book on Self Removal Procedure<br \/>\nunder The  Central Excise Rules, 1944, 3rd edition published<br \/>\nin June,  1972 by the Central Board of Excise and Customs is<br \/>\nto be found Instruction 8(b) to say:\n<\/p>\n<blockquote><p>\t  &#8220;Every assessee  is also  required to\t maintain  a<br \/>\n     daily account  of important  raw materials\t in Form  IV<br \/>\n     (Annexure II)  and also to submit a quarterly return in<br \/>\n     form RT5 (Annexure III) under Rule 55 of Central Excise<br \/>\n     Rules, 1944.  One or two important raw materials, which<br \/>\n     have been\tprescribed for\tmost of\t the excisable goods<br \/>\n     under Self\t Re moval  Procedure, are  shown in Annexure<br \/>\n     IV. The assessees may maintain daily account and submit<br \/>\n     quarterly RT5 return only in respect of these specified<br \/>\n     raw materials.&#8221;<\/p><\/blockquote>\n<p>     In Annexure  IV  are  to  be  found  Items\t 13  and  14<br \/>\nrespectively in these terms:\n<\/p>\n<blockquote><p>     &#8220;13. Milk powder  but excluding  such powder  specially<br \/>\n\t  pre pared for feeding of infants&#8221;\n<\/p><\/blockquote>\n<blockquote><p>     &#8220;&#8221;14. Condensed milk whether sweetened or not.&#8221;<\/p><\/blockquote>\n<p>     In column\t4, under the heading &#8220;names of important raw<br \/>\nmaterials&#8221; against  item no.  13 is  mentioned &#8220;whole  fresh<br \/>\nmilk\/skimmed milk  as the  case may  be&#8221; and against item 14<br \/>\nare found  the words  &#8220;fresh milk\/and  sugar&#8221;. It  would  be<br \/>\nnoticed that  the description in Items 13 and 14 of Annexure<br \/>\nIV. is\tidentical to  that of items 12 and 13 in the list of<br \/>\nexcluded items\tfrom the Exemption Notification. Yet in item<br \/>\nmilk powder in Annexure IV as against the names of important<br \/>\nraw materials,\tboth &#8220;whole  fresh milk&#8221;  and &#8220;skimmed milk&#8221;<br \/>\nare mentioned.\tBut as\tagainst condensed  milk only  &#8220;fresh<br \/>\nmilk&#8221; is  mentioned. Such  a handling  of the description of<br \/>\nthe milk  products and\tpreparations does  indicate that the<br \/>\nCentral Government  when it mentioned condensed milk in item<br \/>\n13 of the notification dated the 1st March, 1970 it meant to<br \/>\nexclude from  exemption only  condensed milk  of full  cream<br \/>\nmilk and  not  the  condensed  skimmed\tmilk  prepared\tfrom<br \/>\nskimmed milk.  The milk\t preparation condensed\tskimmed milk<br \/>\nprepared  from\t skimmed  milk\tfell  within  the  Exemption<br \/>\nNotification and not within excluded item 13.\n<\/p>\n<p><span class=\"hidden_text\">96<\/span><\/p>\n<p>     Some support, although a feeble one, can be lent to the<br \/>\nabove view  with reference  to Rule  42 of The Prevention of<br \/>\nFood Adulteration  Rules, 1955.\t In clause  (B) of  the said<br \/>\nRules are  mentioned  the  forms  of  label  to\t be  put  on<br \/>\ncondensed milk and the four types of labels are:\n<\/p>\n<blockquote><p>\t  (1)  Full Cream Milk (unsweetened)<br \/>\n\t  (2)  Condensed Full Cream Milk (Sweetened)<br \/>\n\t  (3)  Condensed Machine-Skimmed  Milk or  Condensed<br \/>\n\t       Skimmed Milk (unsweetened)<br \/>\n\t  (4)  Condensed Machine-Skimmed  Milk or  Condensed<br \/>\n\t       Skimmed Milk (sweetened) &#8220;<\/p><\/blockquote>\n<p>     In Item  13 of  the notification  when  the  Government<br \/>\nadded the  words &#8220;whether  sweetened or\t not&#8221; it did mean to<br \/>\nclassify the  condensed milk  of  sweetened  or\t unsweetened<br \/>\nvariety but  did not  intend to include in item 13 condensed<br \/>\nskimmed milk whether sweetened or unsweetened.\n<\/p>\n<p>     Learned counsel  for the  respondents pointed  out that<br \/>\nthe petitioner\thad obtained  a licence\t for manufacture  of<br \/>\ncondensed milk only under he Excise Act. It did not obtain a<br \/>\nlicence for  manufacture of condensed skimmed milk. Counsel,<br \/>\ntherefore, submitted that for the purpose of the levy of the<br \/>\nexcise duty  both would\t be on\tthe  same  footing.  Learned<br \/>\ncounsel for  the appellant submitted in reply that if excise<br \/>\nduty was  not leviable\ton condensed  skimmed milk  then  no<br \/>\nlicence was  required for  its manufacture.  The position of<br \/>\nlaw seems  to be  this. Under section 6 of the Excise Act no<br \/>\nperson can  engage in  the production  or manufacture of any<br \/>\nspecified goods\t included in  the First\t Schedule of the Act<br \/>\nexcept under  the authority and in accordance with the terms<br \/>\nand conditions\tof a  licence granted under the Act. It will<br \/>\nhave been  seen,  therefore,  that  since  skimmed  milk  or<br \/>\ncondensed skimmed milk will be a milk preparation within the<br \/>\nmeaning of  item 1B  of the  First Schedule,  a\t licence  to<br \/>\nmanufacture such  milk\twould  be  required.  If  any  goods<br \/>\nspecified in  the First\t Schedule are exempted from the levy<br \/>\nof excise  duty by  the Central\t Government in\texercise  of<br \/>\ntheir power under Rule 8(1) of the Central Excise Rules that<br \/>\ncannot affect  the  provision  or  taking  licence  for\t the<br \/>\nmanufacture of\tthe said  goods. But in this case we are not<br \/>\nconcerned  to\tfind  out   whether   the   petitioner\t was<br \/>\nmanufacturing condensed\t skimmed milk  without a licence and<br \/>\nif so,\twhether it  was committing  any\t offence.  But\teven<br \/>\nassuming   that the  petitioner had  a manufacturing licence<br \/>\nunder section 6 of the Act only for manufacture of condensed<br \/>\nmilk that by itself will not take condensed skimmed milk out<br \/>\nof the Exemption Notification and include it in the excluded<br \/>\nitem 13.  For the  purpose of  levy of excise duty therefore<br \/>\ncondensed skimmed  milk remains\t included in  the  Exemption<br \/>\nNotification.\n<\/p>\n<p>     Learned counsel  also drew our attention to the form of<br \/>\nprice list  of the  petitioner showing\tseparate prices\t for<br \/>\n&#8220;Condensed milk (full<br \/>\n<span class=\"hidden_text\">97<\/span><br \/>\ncream)&#8221; and &#8220;Condensed milk (Skimmed)&#8221;. &#8216;that again is of no<br \/>\nhelp for the determination of the point at issue. Unless and<br \/>\nuntil skimmed  milk is\tincluded in item 13 of the Exemption<br \/>\nNotification of\t the 1st  March 1970  it remains  an item of<br \/>\ngoods exempted from levy of excise duty.\n<\/p>\n<p>     For the  reasons stated above we allow this appeal, set<br \/>\naside the  judgment and\t order of  the High Court and direct<br \/>\nthe respondents\t B. not\t to enforce  their demand  of excise<br \/>\nduty made in the two notices dated 4-8-1971 and 7-8-1971. In<br \/>\nthe circumstances we shall make no order as to costs.\n<\/p>\n<pre>V.P.S.\t\t\t\t\t     Appeal allowed.\n<span class=\"hidden_text\">98<\/span>\n\n\n\n<\/pre>\n","protected":false},"excerpt":{"rendered":"<p>Supreme Court of India Healthways Dairy Products Co vs Union Of India on 6 October, 1975 Equivalent citations: 1976 AIR 2221, 1976 SCR (2) 93 Author: N Untwalia Bench: Untwalia, N.L. PETITIONER: HEALTHWAYS DAIRY PRODUCTS CO. Vs. RESPONDENT: UNION OF INDIA DATE OF JUDGMENT06\/10\/1975 BENCH: UNTWALIA, N.L. BENCH: UNTWALIA, N.L. ALAGIRISWAMI, A. GOSWAMI, P.K. CITATION: [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-212811","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Healthways Dairy Products Co vs Union Of India on 6 October, 1975 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/healthways-dairy-products-co-vs-union-of-india-on-6-october-1975\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Healthways Dairy Products Co vs Union Of India on 6 October, 1975 - Free Judgements of Supreme Court &amp; 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