2009 (6) TMI 720 - AT - Central Excise

Summary

Issues involved: Interpretation of Notification No. 3/2006-C.E. regarding exemption to Instant Food Mixes and whether subsequent Notification excludes certain mixes from exemption.

The Appellate Tribunal CESTAT, AHMEDABAD, in the case, considered a stay petition filed by the Revenue against an order by the Commissioner (Appeals) in favor of the assessee regarding the interpretation of Notification No. 3/2006-C.E. The issue revolved around whether certain mixes like Gota Mix, Khamman Mix, Dalwada mix, Dahibada mix, and others manufactured by the appellant were covered under the exemption. The Commissioner (Appeals) interpreted "such as" in the Notification as illustrative and not exhaustive. However, the Revenue argued that a subsequent Notification implied that these mixes were not covered by the earlier one. The Tribunal found prima facie merit in the Revenue's contention, citing legal precedents that "such as" is indicative and not exhaustive, as established in the case of Good Year India Limited and Jalal Plastic Industries v. UOI. Consequently, the stay petition was rejected, and the appeal was scheduled for final disposal on 12-8-2009.