manner of packing/selling the sugar confectionary (e.g. Toffy Max Caramel/Chocolate) is described as under:
a) Individual Toffy Max Caramel/Chocolate is wrapped ... printed plastic film. The weight of the individual Toffy Max Caramel/ Chocolate is about 4 gms., including the weight of the wrapper.
b) The Toffy
Rate
(1) Keshar Kasturi 5 U.P. 30.00 34.00
(2) Gulab (light caramel
colour) 35 U.P. 14.40 16. 92
(3) Sada (Tinge of light ... caramel colour) 45 U.P. 10.40 12.53
(4) Sathiya (Dark caramel
colour) 60 U.P. 6.00 7.56
According to the petitioners, there was an increase
package of malted milk food which contains added natural colouring matter except caramel, shall bear the following label: MALTED MILK FOOD IN THIS PACKAGE CONTAINSPERMITTED
manufacturing purposes other than the manufacture of refined sugar.
5.0
Edible molasses, caramel, liquid and solid glucose and starch conversion products with a sulphated ... preparation or processing of food.
10.0
Food colouring other than caramel
10.0
Solid pectin.
on the dry colouring matter.
Hard boiled sugar confectionery
50.0
[Iron
dated 5.12.1980 (w.e.f. 5.12.1980).] Provided that caramel may be added to combinations of Homeopathic preparations with syrup base]; (f) records shall be maintained
dated 8th July, 1968 (w.e.f. 24-8-1968).] ; (e) Caramel; (f) Annatto; [* * *] [Clause (g) omitted by G.S.R. 764 (E), dated 15th
mentioned in the list of ingredients.] [***] [Rule '25. Use of caramel permitted. - Notwithstanding provisions of Rule 24 and Rule 32(b) caramel may be used
Caramel Asia Holdings Pvt. Ltd. vs Enforcement Directorate on 10 August, 2021
Author: Shameem Akther
Bench: Shameem Akther
THE HON'BLE Dr. JUSTICE SHAMEEM ... petitioner in Criminal Petition No.3119 of 2021 is
M/s.Caramel Asia Holdings Pvt Ltd. It is challenging the order, dated
11.01.2021, passed
Commissioner Of Central Excise vs Alvin Caramel Colours (I) Pvt Ltd on 4 August, 2009
IN THE CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL
WEST ... Departmental : authorities?
====================================================
The Commissioner of Central Excise,
Aurangabad Appellants
Vs.
Alvin Caramel Colours (I) Pvt Ltd., Respondents
Appearance:
Shri.B.P.Pareira, JDR for Appellants
carried on with the aid of power, namely -
(1) Boiled sweetts, toffees, caramels, ten per cent candies, nuts ( including sweeteing ad valorem almonds) and fruit ... tthe items, we may read `confectttionery', namely -
"Boiled sweets, toffees, caramels, candies, nuts (including almonds) and fruit kermels coated with sweetening agent
