ORDER

1. The order of the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi, under challenge dealt with the Pearl Barley, Purity Barley and Robinsons Patent Barley manufactured by the appellants. We are concerned in this appeal only with the product Robinsons Patent Barley.

2. It was contended on behalf of the Revenue before the Tribunal and at all earlier stages that the said product was a "preparation with a basis of starch" and, therefore, outside the purview of the exemption granted by an exemption notification dated 1-3-1970, issued under Rule 8(1) of the Central Excise Rules, 1944 whereby the Central Government had exempted prepared or preserved foods falling under Item 1-B of the First Schedule to the Central Excises and Salt Act, 1944, other than those specified in the Schedule thereto annexed, from the whole of the excise duty leviable a thereon. Item 14 of the Schedule referred to "preparations with a basis of flour, of starch, of malt extract... ". It was not in dispute that the said product fell under Item 1-B. The Revenue contended that the said product fell outside the ambit of the exemption granted by the said notification because it was a product with