learned Single Judge of the High
Court of Andhra Pradesh whether coffee-chicory blend was
food product and is an item which fell under Tariff ... food products and food preparations and it was
further held that coffee-chicory blend was neither food nor
food preparation. Therefore, it was not exempt
Central Government from levying and collecting excise duty on "Coffee-Chicory Mixture".
2. The appellant herein M/s. Brooke Bond India ... petitioners carry on the business of selling among other items "Coffee-Chicory Mixture". The activities of the petitioners consist of purchasing coffee seeds
Commissioner Of Income-Tax vs M/S Ecom Gill Coffee Trading Pvt Ltd on 5 July, 2012
Bench: D.V.Shylendra Kumar , B.Manohar ... APPELLANTS
[By Sri K V Aravind, Adv.]
AND:
M/S ECOM GILL COFFEE TRADING PVT. LTD.,
NO.489/11, BOREWELL ROAD
WHITEFIELD
BANGALORE
Amalgamated Bean Coffee Trading ... vs Commissioner Of Central Excise, ... on 18 January, 2016
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH
BANGALORE
Appeal ... Order is to be circulated to the Departmental authorities? Yes
Amalgamated Bean Coffee Trading Company Ltd.
Beverage Division, No. 33/1, Lalbagh Road,
Bangalore
down the correct law. In Commr. of Sales Tax, v. Dunken Coffee Mfg. Co. (35 S.T.C. 493) the question arose as to whether ... mixing and blending of coffee powder with chicory powder to obtain "french coffee" amounts to manufacture within the definition of Section
fact in holding that the assessee's activity of curing coffee amounts to manufacturing and the assessee is entitled to relief under Section ... public limited company. It is engaged in the business of coffee curing, shipping and allied businesses. We are concerned with the assessment year
order.
2. The dispute relates to classification of the product viz. instant coffee chicory blend manufactured and cleared by the appellants. The appellants had claimed ... classification of the instant soluble coffee chicory blend under sub-heading No. 0901.20 of Central Excise Tariff Act, 1985 . According to the Department these goods
Indian Coffee Workers Co-Operative ... vs Commissioner Of Central Excise & ... on 10 April, 2014
Author: Dilip Gupta
Bench: Dilip Gupta
HIGH COURT OF JUDICATURE ... Court
AFR
Central Excise Appeal No. 50 of 2014
M/s. Indian Coffee Workers' Co-operative Society Limited
Vs.
Commissioner of Central Excise
Deputy Commissioner of Commercial Taxes v. Iyanar Coffee and Tea Co. [1962] 13 STC 457, the question that came up for consideration before a Division ... Bench of this Court was as to whether "coffee", as found in section 5(v) of the Madras General Sales
restraining the Central Excise authorities from levying and collecting excise duty on `coffee-chicory mixture', which is one of the products marketed and sold ... writ petition, carries on business of packing and selling tea and coffee, under various brands and trade-marks, all over India and abroad. It sells
