Food Preparations made in kitchen of Restaurant are Excisable Goods

M/s Bharat Hotel Limited Vs CCE (CESTAT Delhi) On the main issue regarding the excisability of various food preparations made in the kitchen of the appellant and served to the customers, we have examined the various tariff entries from Chapter 16 to Chapter 20. The method of preparation of various food items now under consideration is of common knowledge. As correctly contended by the learned AR, it is nobody case that prepared fish or chicken curry ready to serve is can be equated to a raw fish or a chicken curry + some spices. The starting point with various ingredients and the ending point ...