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of <h1>Tribunal rejects Revenue's stay petition on food mixes exemption interpretation</h1> <h3>COMMISSIONER OF CENTRAL EXCISE, AHMEDABAD Versus RM FOODS</h3> The Appellate Tribunal CESTAT, AHMEDABAD, rejected the Revenue's stay petition against the Commissioner (Appeals) order in favor of the assessee regarding ... Stay of order The dispute concerns interpretation of Notification No. 3/2006-C.E., dated 1-3-2006, which grants exemption to Instant Food Mixes (e.g., Pongal Mix, Vadai Mix, Pacoda Mix, Payasam Mix, Gulab jamun Mix, Rava Dosa Mix, Idli Mix, Dosai Mix, Murruku Mix, Kesari Mix). Revenue contends the Notification does not cover Gota Mix, Khamman Mix, Dalwada Mix, Dahibada Mix and other mixes manufactured by the appellant; a subsequent Notification exempting those products is said to indicate they were not covered earlier. Commissioner (Appeals) held that 'such as' is only illustrative and not exhaustive. The Tribunal finds prima facie in favour of that interpretation, reiterating it is 'well settled that the word 'such as' are only illustrative of the various goods covered under a particular entry and cannot be said an exhaustive list,' with reliance on Good Year India Ltd., 1997 (95) E.L.T. 450 (S.C.) and Jalal Plastic Industries v. UOI, 1981 (8) E.L.T. 653 (Guj.). The Revenue's stay petition is rejected; appeal listed for final disposal on 12-8-2009.
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