Manipuri to English:
ꯀ꯭ꯋꯥꯂꯤꯇꯤ ꯑꯥꯏꯁ ꯀ꯭ꯔꯤꯝ (ꯄꯥꯎꯈꯨꯝ ꯄꯤꯒꯗꯧꯕ- ꯀꯥꯡꯒꯠ ꯄꯤꯒꯗꯕ) ꯑꯁꯤ ꯁꯦꯗꯨꯜ ꯇꯣ ꯗ ꯁꯦꯟꯇꯔꯦꯜ ꯏꯛꯁꯥꯏꯁ ꯇꯥꯔꯤꯐ ꯑꯦꯠ, ꯱꯹꯸꯵ (ꯑꯇꯦꯟꯕꯗ, ꯗ ꯑꯦꯛ) ꯑꯗꯨꯒꯤ ꯃꯈꯥꯗ ꯑꯥꯏꯁ ꯀ꯭ꯔꯤꯝ ꯁꯥꯔꯤ꯫
Kwality Ice Cream (respondent-assessee) is engaged in the manufacture of ice cream falling under the Schedule to the Central Excise Tariff Act, 1985 (for short, the Act).