Order of the Customs, Excise and Service Tax Appellate Tribu

Last updated: 18 December 2010

Court :
SC

Brief :
The facts may be stated in brief here. M/s. Parle Bisleri Pvt., the appellant, manufactures soft drink flavours which are assigned ‘code names’, namely G-44T, L-33A, T-11PC, T-11P, R-66M, K- 55T and L-22L. During the period from years 89-90 to 93-94, the appellant availed of the benefit of Notifications 175/86 & 1/93 as an SSI unit. It is the holding company of M/s. Parle Exports Ltd. (PEL). The appellant sells its product to PEL, Parle International Ltd. (PIL) and franchise bottlers of M/s. PEL. It maybe stated at the outset that the changes the appellant underwent in its transformation from ‘M/s Limca Flavours and Fragrances Ltd’ to ‘M/s Parle Bisleri Pvt. Ltd’ bear no significance to the outcome of this appeal.

Citation :
Parle Bisleri Pvt. LTD. Versus Commr. of Customs & Central Ex., Ahmedabad