Women industrial unit exemption under special notification upheld for fresh consideration after reliance on superseded general notification failed.

The Kerala HC noted that exemption for the petitioner's unit had to be assessed under the special notification for women industrial units, not only the superseded general notification. The special notification created a distinct and wider exemption framework, so rejection based solely on the earlier notification was unsustainable. The Court did not decide whether making chilly powder and coriander powder amounted to manufacturing, and left that question open. The matter was therefore sent back for fresh consideration of the petitioner's eligibility under the applicable special notification.

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Issues: Whether the rejection of exemption for chilly powder and coriander powder was sustainable when the petitioner's unit claimed benefit under the special women industrial unit notification.

Analysis: The exemption grant and refusal were examined against two notifications. The earlier general notification was superseded, but the petitioner's unit fell within the separate class of women industrial units covered by the special notification. The special notification provided a distinct and wider exemption framework and was not displaced by the supersession of the general notification. On that basis, the denial of exemption by relying only on the superseded general notification was unsustainable. The question whether making chilly powder and coriander powder involved a manufacturing process was not decided and was expressly left open.

Conclusion: The rejection of exemption was held to be unsustainable, and the matter was directed to be reconsidered for the petitioner's eligibility under the special notification.

Final Conclusion: The impugned action was set aside to the extent necessary for fresh consideration, and the petitioner secured a remand for reconsideration of exemption eligibility under the applicable special notification.

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