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1994 (12) TMI 74 - SC - Central ExciseWhether the appellants are entitled to the benefit of the exemption afforded by the aforesaid Notification No. 61/71, dated 29-5-1971, as amended by Notification No. 40/72, dated 17-3-1972? Held that:- Keeping the related words of "as is" in mind, it appears to us that the natural and proper meaning to be given to the enacting or main clause of the notification is, that the Central Government exempts such vegetable product, to the extent "it is made" or "as shown to be made" or "as represented to be made" or "as seen made", from indigenous rice bran oil. The title itself is "exemption to vegetable product produced out of indigenous rice bran oil". It can only mean that the quantity of rice bran oil contained in the vegetable product is exempt. The Appellate Tribunal has considered the matter at great length in paragraphs 9 & 10 of its order placing emphasis on Notification as a whole and the two conditions following the enacting or main clause. We are of the view that the conclusion arrived at by the Tribunal is valid and tenable. The conclusion follows either by construing the plain language of the main clause alone or by construing the entire notification alongwith the conditions. No interference is called for with the decision rendered by the Appellate Tribunal. Appeal dismissed.
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