confectionery products. The question that arises in the appeal is whether 'lozenges' fall under Item I-A(l) of the First Schedule ... attract the levy of excise duty.
3. The appellant declared 'Lozenges' as a non-excisable item in the classification list submitted
Rule 173(6) of the Central Excise Rules, they have mentioned 'Lozenges' as one of the items manufactured by the petitioners. These ... Lozenges' prepared by the petitioners were being assessed to the Central Excise duty as if they fall under item 1- A of the Schedule
chewing gum and the bubble gum
were covered under the entry 'lozenges'. The High Court has
arrived at a conclusion that chewing ... bubble gum do not
fall under the meaning of 'lozenges'.
27- The Division Bench of this Court in the aforesaid case
in paragraph
Schedule III was as follows :
(1) Sweetmeats other than chocolates, toffees, lozenges and peppermint drops.
The entries in the relevant year ... mishri, batasa and chironji) but excluding cakes, pastries, biscuits, chocolates, toffees, lozenges and peppermint drops.
This amendment was made by Amendment
hours when the water distributes itself uniformly through the mass.
Lozenges are prepared by cold mixing of icing sugar, gum arabic, gelatine or stearine ... flavouring materials. Plain lozenges are made by cutting pieces from a shut of dough and drying them in air. Cut lozenges are made from mixtures
others [1980 E.L.T. 468 (Mad.)]; it was held that the lozenges are not included in the word 'Candy' which ... cooking are also involved, but as in the process of manufacture of lozenges boiling and cooking are not done necessarily lozenges could not be included
rate of tax. Commodities in this notification are "all varieties of lozenges, including any item of lozenges made or processed in pan or cooker ... chocolate) and without brand names, any gelatine product known as cough lozenges or jujubes and sweet gums such as chewing gums."
4. The present
respondent manufacture the products named Actifresh, Plethico Mint, Plethico Byte, Travisil Lozenges and Plethico Khalo G Aam/ imli etc., and were classifying the same ... haldi, saunth, sat-pudina, katha, baharda, chirmitri patra, amla etc. This Travisil Lozenges are marketed as cure for sore throat. Each tablet of plethico mint
candies, nuts...
24. The question before the Madras High Court was whether lozenges was eligible to excise duty under the said item. The learned Judge ... would not be dutiable under that entry. The composition and manufacture of lozenges were ascertained from technical and commercial books to show that
products like cough drops, cough tabs, cough tablets, cough syrup and cough lozenge, manufactured by the petitioners can be subjected to levy of octroi duty ... Writ Petition No. 910 of 2001, the petitioners manufacture cough syrup and lozenge under the trade name 'Encof. The petitioners manufacture the said cough
