Illustrative wording in exemption notifications: "such as" may be read as non-exhaustive, limiting instant food mix exemption coverage.

In an exemption notification for instant food mixes, the phrase "such as" is ordinarily illustrative and not exhaustive unless the context shows otherwise. The note indicates that the listed products were treated as examples, and the later extension of exemption to the disputed products was relied on as supporting coverage under the earlier notification. On that basis, a prima facie view favoured the Revenue's contention that the exemption did not extend to the disputed mixes, and the stay petition was rejected, leaving the impugned order operative pending final disposal of the appeal.

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Issues: Whether, for purposes of stay, Notification No. 3/2006-C.E. dated 01.03.2006 granting exemption to instant food mixes covered only the items expressly named or also other similar mixes, and whether the expression "such as" was illustrative.

Analysis: The notification exempted instant food mixes and used the expression "such as" before listing certain products. The list was treated as illustrative rather than exhaustive. The subsequent grant of exemption to the disputed products was taken as supporting the view that those products were intended to be covered even under the earlier notification. On that basis, a prima facie view was formed in favour of the Revenue's contention that the exemption was not available to the disputed mixes.

Conclusion: The stay petition was rejected and the impugned order remained operative pending final disposal of the appeal.

Ratio Decidendi: In an exemption notification, the phrase "such as" is ordinarily illustrative and not exhaustive unless the context clearly indicates otherwise.

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