COLLECTOR OF CENTRAL EXCISE, BOMBAY-I & ANR. vs PARLE EXPORTS (P) LTD.

The Supreme Court held that non-alcoholic beverage bases do not qualify as 'food products' or 'food preparations' under Notification No. 55/75 C.E., thus are not exempt from central excise duty as per Sections 6 and 35L(b) of the Central Excises and Salt Act, 1944. The Court emphasized that the interpretation of 'food' varies by statute and must consider the context of the Act and notification. The appeals were allowed, confirming the demand for excise duty against the respondent-company.