Smur Um himm invnlvrtl m AH Uw van Slum (1mm.-
Merm. tr. n'mw, Hwy urn t-flcrn up tum-than" fur «Inwn'nnn
m Uni“. Hrdrr.

\'\/".. Duh-V. 4m! t‘nur; HAL, in rvammm tn Llw almvu
ruflzir‘ni‘v. hnvr "Minn“.(n'd Hmir written rrplion and MW
Prrfimunl Hum'im) mumtnd Ln me mew. uttmuh-d by their
rrprrnnntntivw Shri R. MAmhirnjan, hdvucntn an l?.fl5.9/
in: 1mm: my prmlm‘:raremr. Hwy hawu nlm: mum: Umtr mrtttnn
a'nxlmnxsasicm am l.';’..sf‘(..“:‘}'. ln Umir vamrinu'. PHUlM‘f-k Ln Hm
‘jlmm 1.1 “mm Nntirnn, mriUmn -.'.uhm‘\'.r.1m\ and durum MW .

“tn-mama! hrar‘nu') Hwy luv" rritmunmti Umi. Um
-'l-:'[‘)nr'l;nwni, has; not Lira-awribml Hm prmzwxm uf murmfaughwu
(H Um Sugar Syrup. um“.- (hmcrihinq Uw yn-mmt'm c)!
mnnufurzturrs they have amatod than; the Syrup tank it“.
‘I'iHrd with futurist} water and after hunting it tn
saprrciyfic: tG-‘wwra‘tniro riftmifittn quanttty of FMan in“,
added 1:13 111. Tho: U'E‘n.‘ mf Activated (firlmn, Stadium
henzoate and Citric acid, in tha procasn hnn fllflfl hang
indicatnd by them. '\I‘wy haw.- cuntemmd that Hu- "E‘xuqm-
flolutton" manufactured by them is not “goods“ and 19 not
marketable and hence not dutiable. It in furthnr stated
1 that 8ugar fiolutian prepared by them has to be use“ .
1.“ immediatEIY as "after few hours", fermentation Mnuld
. . take place. They have further relied upon the CEFR
,' Circular dated 25.9748? in aupport of their defence and
A "have atntqd that tho aubfioquant Circular dated H7.x1.Wfl
-' 1 rnf thélflnard-iu incorract add not applicable to Lhwkr

Free Online OCR newocr.com