Notification No. 3/2006 -
CE dated 1.3.2006 exempts the goods, i.e. sweetmeat (known as 'misthans' or
'mithai ... competitors are known in trade circle and to consumers as Sweetmeat, that even if
one of the product contains ingredients such as Aswagandha, Brahmi
that case considered the meaning of industrial undertaking and preparation of sweetmeats and biscuits. The Madras High Court has held that the preparation of sweetmeats ... that case the qualities of the raw materials used in preparation of sweetmeats and biscuits did not change even after preparation of the same
appellant is engaged,
inter alia, in the manufacture of dairy based Sweetmeats (known as
'misthans' or 'mithai' etc.). The said products ... process undertaken by them, it was observed that apart
from manufacturing 'sweetmeats', the appellant is also engaged in the
manufacture and clearance
under Notification No. 3/06-C.E. (Sl. No. 29) which covers Sweetmeats (known as misthans or mithai or by any other name), namkeens, bhujia ... which covers sweetmeats (known as misthans or mithai or by any other name), namkeens, etc. He accordingly pleaded that there is no infirmity
sold form, generally suitable for immediate consumption and collectively referred to as sweetmeats, confectionery or candies." It is, further, stated therein that it includes ... same is noted herein below :
Confectionery : Confectioner's work of art; sweetmeats in general (Chambers 20th)
Confectionery and biscuit: Confectionery is essentially a sweetmeat
M. B. Chemicals vs Deputy Commissioner Of Income Tax on 16 March, 2000
ORDER
B
Roche Products Ltd. He stated that if a customer in a sweetmeat shop tasted a piece of a sweet for sale, the cost thereof would ... medicine and that of Shri Pooran of a customer in a sweetmeat shop tasting a sample of the sweet, we may only observe that
consideration. In his statement Shri Madanlal stated that he was running a sweetmeat shop from which he earns ... sale of silver ornaments. He claimed that he is running a sweetmeat shop in partnership with his brother, Sri Kishorilal but his income is less
processed foods industry in the manufacture of bakery products, confectionary, sweetmeats and instant dessert mixes. Proven applications, in the pharmaceutical industry include high protein therapeutic
proportion varying from insignificant (as in tea) to predominant (as in some sweetmeats). While these are all 'milk containing food products', the term
