ASHWANI KUMAR MISHRA,J. - (1.) Assessee is engaged in the business of manufacturing of liquid glucose and maltodextrine powder, edible starch, maltodextrine syrup. According to assessee, such product fall within the definition of nutrition food, and therefore, would be liable to be taxed @ 8% by virtue of Item 27 of notification dated 15.1.2000, which reads as under:- JUDGEMENT_253_LAWS(ALL)4_2017_1.html
(2.) The department on the other hand relies upon a subsequent notification dated 29.1.2000 in which Entry 48 reads as under:- JUDGEMENT_253_LAWS(ALL)4_2017_2.html
(3.) The tribunal has taken note of the notification dated 29.1.2000 in part i.e. "Preserved food articles including food stuffs and products when sold in sealed packets or tinned containers".;