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2009 (8) TMI 463

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..... are not specified by name in the above description, Revenue entertained a view that the same are not entitled to the benefit of the notification. Accordingly, demand for the period 1-3-06 to 29-1-07 was raised vide and confirmed by original adjudicating authority. Held that- We find no merits in the above contention of the department. Admittedly, the notification exempts instant food mixes. The products manufactured by the respondent are nothing but instant food mixes.we find no reason to interfere in the impugned order of the Commissioner (Appeals). The appeal filed by the Revenue is, accordingly, rejected. - E/619-620/2009 - A/1932-1933/2009-WZB/AHD - Dated:- 25-8-2009 - Ms. Archana Wadhwa, Member (J) and Shri B.S.V. Murthy, Member (T) S .....

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..... he respondent are not specifically mentioned in the above description of the goods, they cannot be held to be covered by the notification. On the other hand, it is the assessee s contention that the notification grants exemption to various instant food mixes and specific mention of certain products is only exemplary, as is clear from the use of expression such as . 6. It is seen that Revenue in their memo of appeal has, otherwise, not disputed the fact that various products manufactured by the assessee are instant food mixes and are classifiable under Chapter 21. In fact, in their grounds, they had admitted that in general words such as are illustrative in nature and similar items come within the ambit for exemption etc. as clarified by dif .....

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..... o. 28 merely illustrates instant foods mixes and the enumeration, in my opinion, of the product which follows the expression such as is therefore not exhaustive but is used to give examples. 8. The Hon ble Supreme Court in the case of M/s. Good Year India Ltd. v. Collr. of Customs, Bombay - 1997 (95) E.L.T. 450 (S.C.), has held that the words such as appearing in sub-heading 2 of Heading 84.61 of the Customs Tariff are illustrative of various metals and not exhaustive. Similarly, in case of M/s. Jalal Plastic Industries v. UOI - 1981 (8) E.L.T. 653 (Guj.), the expression such as was held to be illustrative and not exhaustive. To the same effect is Tribunal s decision in case of M/s. T.T.K. Pharma v. Collr. of C.E. - 1993 (63) E.L.T. 446 (Tr .....

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