utilising the lemon oil and orange oil for the preparation of lozenges and toffees for the purpose for which the licence was granted ... lemon oil and orange oil for the purposes other than manufacture of lozenges and toffees.
6. In this case there is no direct evidence that
mishri, batasha and chironji but excluding cakes, pastries, biscuits, chocolates, toffees, lozenges and peppermint drops. 2 per cent
The entry extracted above says to include ... exclu- to
ding cakes, pastries, 17-2-66
biscuits, chocolates,
toffees, lozenges
and peppermint drops.
8. Cooked food including 2 per cent, ... From
excise duty mistakenly paid. On facts, the learned Judge found that lozenges manufactured by the petitioners therein will not fall within the description ... wrongly including in their application and were also paying mistakenly duty on lozenges as if the lozenges are also covered under item
candy, non-alcoholic drinks containing ice-cream, cakes, pastries, biscuits, chocolates, toffees, lozenges and peppermint drops.-(Ten thousand rupees).
The word "manufactures" used
