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2022 (1) TMI 748 - AAR - GSTClassification of goods - product Rodent Feed - classified under the HSN 2309 90 10 or not - exemption under the Serial Number 102 of N/N. 02/2017 - HELD THAT:- This exemption notification has grouped various tariff items under a single Serial no. 102 and has given an inclusive description for the same. Further neither the specific word ‘rodent feed’ nor the general words such as ‘animal feed’ are used. In this connection a reference need to be made to the law declared by the Hon’ble Supreme Court of India in the case of N.D.P. NAMBOODRIPAD VERSUS UNION OF INDIA & ORS. [2004 (4) TMI 583 - SUPREME COURT] wherein it has been held that the word ‘includes’ can be used to connote a specific meaning i.e., as in “means and includes or comprises or consists of”. Therefore the description is exhaustive, and no further extension of the words used in the Notification can be made to include any other word. The Hon’ble Apex Court of India in the case of STATE OF GUJARAT & OTHERS VERSUS ESSAR OIL LIMITED AND ANOTHER [2012 (1) TMI 47 - SUPREME COURT] held that the principle that in case of ambiguity, a taxing statute should be construed in favour of the assessee, does not apply to the construction of an exception or an exempting provision, which must be construed strictly, and in case of any doubt or ambiguity, the benefit must go to the State - The Hon’ble Apex court of India in the case of COMMISSIONER OF CENTRAL EXCISE, SURAT-I VERSUS M/S FAVOURITE INDUSTRIES [2012 (4) TMI 65 - SUPREME COURT] held that an exemption notification must be interpreted in light of the words employed by it and not on any other basis and there cannot be any addition or subtraction from the words used in the exemption notification as it requires strict interpretation by the Courts. The wordings of the exemption notification have to be given its natural meaning when the wordings are simple, clear and unambiguous. Therefore in the absence of any specific reference to other animal feed or rodent feed, this exemption notification cannot be extended to the commodity dealt by the applicant.
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