classification, sought to bring
the product within Entry 103, namely, “processed or preserved vegetables and
fruits including fruit jams, jelly, pickle, fruit squash, paste, fruit ... Delhi Entry 77 of Processed meat, poultry, 5%
Schedule III of the fish and processed or
Delhi VAT Act preserved vegetables and
2004 [fruit drink
Factories Act, 1948 defines manufacturing
process to mean any process for preserving or storing any article in cold
storage.
14. Definition of "manufacturing process ... Factories Act would have been manufacturing process means any
process "of" and not process "for". There is a distinction between
Corporation through its water works involves industrial activity like manufacturing or processing or preserving, even then, having regard to the exclusion clause contained ... cinemas' railway stations and other similar premises notwithstanding any manufacturing, processing or preserving goods for sale."
HT category VI reads
that the assessee company
was not engaged in the business of preservation, processing and
packaging of dairy products. The Ld. AR submitted that the
aforesaid ... chilling units, i.e.,
eligible units were engaged in the preservation, packaging and
processing of dairy products and satisfied all the conditions
contemplated
list of articles
or things to be "food processing including agro based industries, processing, preservation and
packing of fruits and vegetables (excluding conventional grinding ... treated as a food item in view of National Food Processing policy specifying
various projects namely fruits and vegetables, fisheries, meat and poultry products milk
present and
to create vacuum in the cans thus completing the preservation
process due to the isolation from atmospheric contact and vacuum.
Thereafter, such cans ... present and to create vacuum in the
cans thus completing the preservation process due to the isolation
12 C/54708/2023
from atmospheric contact
case of 9[an undertaking
deriving profit from the business of processing, preservation and
packaging of fruits or vegetables or 9a[meat and meat products ... shall not apply to an
undertaking engaged in the business of processing, preservation and
packaging of meat or meat products or poultry or marine
purpose of supplying
them to its members, or
(v) the processing, without the aid of power,
of the agricultural produce of its members ... fishing or allied activities, that is to say,
the catching, curing, processing, preserving,
storing or marketing of fish or the purchase
of materials and equipment
purpose of supplying them to its members,
or
(v) the processing, without the aid of power, of the
agricultural produce of its members ... fishing or allied activities, that is to say, the
catching, curing, processing, preserving, storing or
marketing of fish or the purchase of materials and
equipment
answering the issue, concluded that such
vegetable extracts, unless subjected to preservative process, are
not liable to be considered as Goods attracting excise duty
