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2012 (2) TMI 313 - SC - CustomsWhether "aluminium grills" can be termed as "Extruded aluminium products" and assessee can take the benefit of the Item 7 of Code 61 - Held that:- The expression "including pipes and tubes" following the words "extruded aluminium products" in Item 7 is restrictive in nature and will give 'extruded aluminium products' a restrictive meaning in order to include the standardized products such as pipes and tubes within the meaning of the term extruded aluminium products. Further, in various earlier decisions it is held that word "includes" may in certain contexts be a word of limitation and used in the sense of 'means'. In view of the aforesaid reasons, aluminium grills cannot fit into Item 7 of the Product Code 61 of the DEPB Schedule in order to claim benefit of the DEPB Scheme and therefore, we cannot sustain the order passed by the Tribunal – Decided in favor of Revenue.
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